INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

The current and deferred components of the income tax provision (benefit) included in the Consolidated and Combined Consolidated Statements of Operations are as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Current:
Federal	$	(62)	$	3	$	—	$	4
State and local	93		44		235		161
Foreign	—		—		—		—
Total current provision	31		47		235		165
Deferred:
Federal	1,225		(1,583)		3,832		(2,820)
State and local	299		(98)		1,019		(98)
Foreign	—		—		—		(2)
Total deferred provision	1,524		(1,681)		4,851		(2,920)
Provision for income taxes	$	1,555	$	(1,634)	$	5,086	$	(2,755)