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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Summary Of Net Deferred Assets
The Company’s net deferred tax assets are as follows:
 
    
December 31, 2024
    
   December 31, 2023
 
Deferred tax assets:
     
Startup/organizational costs
   $ 1,220,968      $ 760,924  
  
 
 
    
 
 
 
Total deferred tax assets
     1,220,968        760,924  
  
 
 
    
 
 
 
Valuation Allowance
     (1,220,968      (760,924
  
 
 
    
 
 
 
Deferred tax asset, net of allowance
   $ —       $ —   
  
 
 
    
 
 
 
Summary Of the Income Tax Provision
Below is breakdown of the income tax provision.
 
    
For the Year
Ended
December 31,
2024
    
For the Year
Ended
December 31,
2023
 
Federal
     
Current
   $ 91,218      $ 861,364  
Deferred
     (460,044      (386,973
State and local
     
Current
     58        53  
Deferred
     —         —   
Change in valuation allowance
     460,044        386,973  
  
 
 
    
 
 
 
Income tax provision
   $ 91,276      $ 861,417  
  
 
 
    
 
 
 
Summary Of Reconciliation Of The Federal Income Tax Rate(Benefit) And Effective Tax Rate(Benefit)
A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows:
 
    
For the Year
Ended
December 31,
2024
   
For the Year
Ended
December 31,
2023
 
U.S. federal statutory rate
     21.0     21.0
Change in fair value of warrants
     6.91     (8.88 )% 
Non-deductible
transaction costs
     (13.45 )%      — 
Other
     (0.32 )%      2.11
Valuation allowance
     (17.65 )%      11.60
  
 
 
   
 
 
 
Income tax provision
     (3.50 )%      25.83