INCOME TAXES (Tables)

10 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX

The provision for income taxes consisted of the following at December 31, 2021:

Federal:
Current	$	-
Deferred		(66,144	)
State
Current		-
Deferred		(19,906	)
		(86,050	)
Change in valuation allowance		86,050
Income tax provision	$	-

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2021 is as follows:

Statutory federal income tax rate	21.0	%
State taxes, net of federal tax benefit	6.3	%
Change in valuation allowance	(27.3	)%
Income tax provision	—	%

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2021 is as follows:

Deferred tax assets:
Net operating losses	$	16,507
Organizational costs/Startup expenses		69,543
Total deferred tax asset		86,050
Valuation allowance		(86,050	)
Deferred tax asset, net of allowance	$	-