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INCOME TAX (Tables)

4 Months Ended

Dec. 31, 2020

INCOME TAX

Schedule of net deferred tax liability

		December 31,
		2020
Deferred tax asset (liability)
Organizational/Start-up costs		$	24,416
Net operating loss carryforward			10,449
Unrealized gain on marketable securities			(193)
Total deferred tax assets, net			34,672
Valuation Allowance			(34,672)
Deferred tax liability, net of valuation allowance		$	—

Schedule of income tax provision

		December 31,
		2020
Federal
Current		$	—
Deferred			(34,672)
State and Local
Current			—
Deferred			—
Change in valuation allowance			34,672
Income tax provision		$	—

Schedule of reconciliation of the total income tax provision tax rate to the statutory federal income tax rate

		December 31,
		2020
Statutory federal income tax rate			21.0	%
Warrant issuance costs			(2.8)	%
Expenses related to warrants			(2.6)	%
Change in fair value of warrant liability			(15.0)	%
Change in valuation allowance			(0.6)	%
Income tax provision			(0.0)	%

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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