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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2024
Income Taxes [Abstract]  
Schedule of Net Deferred Tax Assets and Liabilities

The Company’s net deferred tax assets and liabilities are as follows: 

 

   December 31,   December 31, 
   2024   2023 
Deferred tax liability          
Startup Costs  $291,092   $82,679 
Unrealized gain – Trust   
    (210,152)
Total deferred tax asset (liability)   291,092    (127,473)
Valuation allowance   (291,092)   (82,679)
Deferred tax liability, net of allowance  $
   $(210,152)
Schedule of Income Tax Provision

The income tax provision for the year ended December 31, 2024 and 2023 consists of the following:

 

   December 31,   December 31, 
   2024   2023 
Federal          
Current  $860,400   $306,834 
Deferred   (418,565)   128,145 
State          
Current   
    
 
Deferred   
    
 
Penalties and interests on underpayment of estimated income taxes   75,181    
 
Change in valuation allowance   208,413    82,007 
Income tax provision  $725,429   $516,986 
Schedule of Reconciliation of the Federal Income Tax Rate

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

 

   December 31,   December 31, 
   2024   2023 
Statutory federal income tax rate   21.0%   21.0%
Fair value of compensation expense   
    2.3%
Penalties and interests on income taxes   7.5%   0.0%
Merger & acquisitions related costs   23.0%   0.0%
Change in valuation allowance   20.8%   4.4%
Income tax provision   72.3%   27.7%