SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2024

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of Fair Value Measurement

Balance at January 1, 2024	$	94,932,000
Accrued interest expense		159,305
Change in fair value		(48,468,678	)
Derecognition upon conversion of convertible promissory notes		(46,622,627	)
Balance at March 31, 2024	$	-
Balance at January 1, 2023	$	39,297,000
Initial fair value at issuance		2,500,000
Accrued interest expense		289,135
Change in fair value		28,142,865
Balance at March 31, 2023	$	70,229,000

Schedule of Fair Values Of Warrants

Balance at February 15, 2024	$	29,000
Change in fair value		31,973
Balance at March 31, 2024	$	60,973

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

	Level	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Liabilities:
Derivative warrant liabilities	3	$	-	$	-	$	60,973

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2023 and 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

December 31, 2023:			Quoted Prices in		Significant Other		Significant Other
	Level		Active Markets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Assets:
U.S. Treasury Securities(1)		1	$	—	$	—	$	—
Warrant Liability- Private Placement Warrants		3		—		—		29,000

(1) As of December 31, 2023, the entirety of the marketable securities held in the trust account were deposited into the demand deposit account.

December 31, 2022:			Quoted Prices in		Significant Other		Significant Other
			Active Markets		Observable Inputs		Unobservable Inputs
	Level		(Level 1)		(Level 2)		(Level 3)
Assets:
U.S. Treasury Securities		1	$	356,864,000	$	—	$	—
Warrant Liability- Private Placement Warrants		3		—		—		7,250