INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF NET DEFERRED TAX ASSETS AND 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	$	318,746		$	80,230
Net operating loss carryforwards		15,119			—
Total deferred tax assets		333,864			80,230
Valuation allowance		(333,864	)		(80,230	)
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	$	528,809		$	248,508
Deferred		(176,665	)		(80,230	)
State
Current		—			—
Deferred		(76,969	)		—
Change in valuation allowance		253,634			80,230
Income tax provision	$	528,809		$	248,508

SCHEDULE 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		21.0	%		21.0	%
State taxes, net of federal tax benefit		(6.5	)%		0.0	%
Previous tax year adjustment		1.5	%		—	%
Non-deductible transaction costs		15.7	%		—	%
Other permanent items, net		—	%		—	%
Change in valuation allowance		29.2	%		10.0	%
Income tax provision		60.9	%		31.0	%