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v3.23.4

INCOME TAX - Income tax provision (Details) - USD ($) | 3 Months Ended | 9 Months Ended | 11 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2021 | Dec. 31, 2022
Federal |  |  |  |  |  |
Current |  |  |  |  | $ 2,416 | $ 1,180,272
Deferred |  |  |  |  | (223,817) | (44,129)
State and Local |  |  |  |  |  |
Current |  |  |  |  | 0 | 0
Deferred |  |  |  |  | 0 | 0
Change in valuation allowance |  |  |  |  | 223,817 | 338,213
Income tax provision | $ 2,185,730 | $ 534,571 | $ 4,533,470 | $ 626,686 | 2,416 | 1,474,356
change in the valuation allowance |  |  |  |  | $ 223,817 | $ 338,213

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