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INCOME TAXES - Schedule of Income Tax Provision (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Federal    
Current $ 985,212 $ 620,346
Deferred (815,393) (352,928)
State and local    
Deferred (247,286)  
Change in valuation allowance 1,062,679 352,928
Income tax provision $ 985,212 $ 620,346