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INCOME TAX - Narrative (Details) - USD ($)
11 Months Ended 12 Months Ended
Dec. 31, 2022
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Capital loss carryforward $ (88,000) $ 0 $ 0
Excise taxes 2,000 [1] 202,000 31,000
Deferred tax liabilities, net   29,000  
Income tax (provision) benefit $ 0 $ (32,000) $ 61,000
[1] For the period February 8, 2022 (inception) through December 31, 2022