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INCOME TAX (Tables)
12 Months Ended
Dec. 31, 2023
INCOME TAX  
Schedule of company's net deferred tax assets (liability)

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​

​

​

​

​

​

​

​

    

December 31,

    

December 31,

​

​

2023

​

2022

Deferred tax assets (liability)

 

​

  

 

​

  

Organizational costs/Startup expenses

​

$

475,133

​

$

287,868

Federal Net Operating loss

​

 

—

​

 

—

Total deferred tax assets (liability)

​

 

475,133

​

 

287,868

Valuation allowance

​

 

(475,133)

​

 

(287,868)

Deferred tax assets (liability), net of allowance

​

$

—

​

$

—

Schedule income tax provision

​

​

​

​

​

​

​

​

​

    

December 31,

    

December 31,

​

​

2023

​

2022

Federal

​

​

​

​

​

​

Current

​

$

1,027,644

​

$

791,758

Deferred

​

 

(187,264)

​

 

(274,031)

​

​

​

​

​

​

​

State

​

​

​

​

​

​

Current

​

 

—

​

 

—

Deferred

​

 

—

​

 

—

Change in valuation allowance

​

 

187,264

​

 

274,031

Income tax provision

​

$

1,027,644

​

$

791,758

Schedule of reconciliation of the federal income tax rate to the company's effective tax rate

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​

​

​

​

​

​

​

    

December 31,

    

December 31,

 

​

​

2023

​

2022

 

Statutory federal income tax rate

 

21.0

%  

21.0

%

State taxes, net of federal tax benefit

 

0.0

%  

0.0

%

Transaction Costs

 

14.3

%  

0.0

%

Fines and Penalties

​

0.2

%  

0.0

%  

Change in valuation allowance

 

7.9

%  

11.1

%

Income tax provision

​

43.4

%

32.1

%