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INCOME TAX - Income tax provision (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Federal    
Current $ 4,523,401 $ 1,180,272
Deferred (486,685) (44,129)
State and Local    
Current 1,862,831 0
Deferred (803,558) 0
Change in valuation allowance 996,160 338,213
Income tax provision 6,092,149 1,474,356
change in the valuation allowance $ 996,160 $ 338,213