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INCOME TAX - Schedule of reconciliation of the total income tax provision tax rate to the statutory federal income tax rate (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
INCOME TAX    
Statutory federal income tax rate 21.00% 21.00%
State taxes, net of federal tax benefit 0.00% 0.00%
Transaction Costs 14.30% 0.00%
Fines and Penalties 0.20% 0.00%
Change in valuation allowance 7.90% 11.10%
Income tax provision 43.40% 32.10%