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

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

   For the
Year Ended
December 31,
2024
  

For the
Period From
May 1, 2023
(Inception) Through

December 31,

2023

 
Deferred tax asset          
Net operating loss carryforward  $-   $- 
Startup/Organization Expenses   189,190    34,389 
Total deferred tax asset   189,190    34,389 
Valuation allowance   (189,190)   (34,389)
Deferred tax asset, net of allowance  $-   $- 
Schedule of Income Tax Provision

The income tax provision consists of the following:

  

For the
Year Ended

December 31,
2024

  

For the
Period From
May 1, 2023
(Inception) Through

December 31,

2023

 
Federal          
Current  $754,259   $170,649 
Deferred   (154,800)   (34,389)
State          
Current  $-   $- 
Deferred   -    - 
Change in valuation allowance   154,800    34,389 
Income tax provision  $754,259   $170,649 
Schedule of Effective Income Tax Rate

A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows (in thousands):

   For the
Year Ended
December 31,
2024
  

For the
Period From
May 1, 2023
(Inception) Through

December 31,

2023

 
Income at U.S. statutory rate   21.00%   21.00%
State taxes, net of federal benefit   0.00%   0.00%
Valuation allowance   5.42%   5.30%
Income tax rate   26.42%   26.30%