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Income Tax (Tables)

11 Months Ended

12 Months Ended

Dec. 31, 2020

Dec. 31, 2020

Summary of Deferred Tax Assets

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

		December 31, 2020
Deferred tax asset
Organizational costs/Startup expenses		$	335,155
Total deferred tax asset			335,155
Valuation allowance			(335,155	)
Deferred tax asset, net of allowance		$	—

Summary of Income Tax Proivision

The income tax provision consists of the following: 

		December 31, 2020
Federal
Current		$	10,070
Deferred			(335,155	)
State
Current		$	—
Deferred			—
Change in valuation allowance			335,155
Income tax provision		$	10,070

Summary of Reconciliation of Effective Tax Rate and Statutory Income Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2020 is as follows:

		December 31, 2020
Statutory federal income tax rate			21.0	%
State taxes, net of federal tax benefit			0.0	%
Change in fair value of Warrants			(14.6	)%
Change in fair value of FPA			(3.0	)%
Initial classification of FPA			(0.3	)%
Compensation expense			(1.0	)%
Transaction costs			(1.0	)%
Change in valuation allowance			(1.2	)%
Income tax provision			(0.1	)%

Groop Internet Platform Inc [Member]

Summary of Deferred Tax Assets

The components of the net deferred tax assets are as follows:

		Year ended December 31,
		2020				2019
Net operating loss carryforwards		$	25,778			$	22,679
Other temporary differences			1,297				6
Total gross deferred tax assets			27,075				22,685
Valuation allowance			(27,075	)			(22,685	)
Total deferred tax assets		$	—			$	—

Summary of Income Before Income Taxes

d. Loss (income) before taxes is comprised as follows:

		Year ended December 31,
		2020				2019
Domestic		$	22,415			$	29,127
Foreign			(69	)			(49	)
		$	22,346			$	29,078

Summary of Reconciliation of Effective Tax Rate and Statutory Income Tax Rate

e. A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows:

		Year ended December 31,
		2020				2019
Loss before income taxes		$	22,346			$	29,078
Statutory tax rate			21	%			21	%
Theoretical tax benefit			4,692				6,106
Increase (decrease) in effective tax rate due to:
State taxes, net of federal benefit			1,106				1,508
Permanent differences			(586	)			(591	)
Valuation allowance			(4,390	)			(7,015	)
Other			(95	)			—
Actual income taxes		$	—			$	8

X

- 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.

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