Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Schedule of Net Deferred Tax Assets (Liabilities)

The Company’s net deferred tax assets (liabilities) as of December 31, 2023 and 2022 are as follows:

	December 31, 2023			December 31, 2022
Deferred tax assets
Start-up costs	$	185,213		$	20,335
Total deferred tax assets		185,213			20,335
Valuation allowance		(185,213	)		(20,335	)
Deferred tax assets, net of allowance	$	—		$	—

Schedule of Income Tax Provision

The income tax provision for the year ended December 31, 2023 and 2022 consists of the following:

	December 31, 2023			December 31, 2022
Federal
Current	$	1,095,448		$	—
Deferred		(132,884	)		(16,389	)
State
Current		—			—
Deferred		(31,993	)		(3,946	)
Change in valuation allowance		164,878			20,335
Income tax provision	$	1,095,448		$	—

Schedule of Reconciliation of Federal Income Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate are as follows:

	December 31, 2023			December 31, 2022
Statutory federal income tax rate		21.00	%		21.0	%
State taxes, net of federal tax benefit		(0.33	)%		0.0	%
Change in fair value of derivative warrant liabilities		(13.32	)%		—	%
Non-deductible transaction costs		2.23	%		—	%
Other permanent items, net		0.01	%		—	%
Change in valuation allowance		1.70	%		(21.0	)%
Income tax provision		11.28	%		—	%