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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) |  |  | 12 Months Ended
--- | --- | --- | ---
Jan. 22, 2024 | Jan. 17, 2024 | Dec. 31, 2023 | Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |
Cash equivalents |  |  | $ 0 | $ 0
Cash |  |  | 1,628,692 | 3,577,359
Cash withdrawn from Trust Account to pay franchise and income taxes |  |  | 7,895,936 | 195,000
Cash withdrawn from Trust Account for working capital purposes |  |  | 1,000,000 | $ 1,000,000
Cash withdrawn from trust account |  |  | $ 825,842 |
Effective income tax rate reconciliation, percent |  |  | 33.92% | 27.30%
Statutory federal income tax rate (in percent) |  |  | 21.00% | 21.00%
Unrecognized tax benefits |  |  | $ 0 | $ 0
Unrecognized tax benefits accrued for interest and penalties |  |  | 0 | $ 0
Cash withdrawn from Trust Account in connection with redemption |  |  | 215,914,673 |
Current accrued and future incurred tax obligations |  |  | 73,401 |
New York State | Subsequent events |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |
Income taxes paid |  | $ 370,632 |  |
New York City | Subsequent events |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |
Income taxes paid | $ 381,809 |  |  |
Initial Public Offering |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |
Offering costs |  |  | $ 26,652,125 |

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- Definition Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 8 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 720 -SubTopic 30 -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483384/720-30-45-1 + Details
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- Definition Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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