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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Taxes [Abstract] |
Schedule of Net Deferred Tax Assets | The Company’s net deferred tax assets are as follows:
|  | December 31,
|  | 2023 |  | 2022
Deferred tax asset |  |  |  |  |  |  |  |
Organizational costs/Start-up costs |  | $ | 1,253,839 |  |  | $ | 350,184 |
Federal net operating loss |  |  | — |  |  |  | — |
Total deferred tax asset |  |  | 1,253,839 |  |  |  | 350,184 |
Valuation allowance |  |  | (1,253,839 | ) |  |  | (350,184 | )
Deferred tax asset, net of allowance |  | $ | — |  |  | $ | — |
Schedule of Income Tax Provision | The income tax provision for the years ended December 31, 2023 and 2022 consists of the following:
|  | December 31,
|  | 2023 |  | 2022
Federal |  |  |  |  |  |  |  |
Current |  | $ | 2,325,087 |  |  | $ | 726,410 |
Deferred |  |  | (903,665 | ) |  |  | (329,186 | )
State |  |  |  |  |  |  |  |
Current |  | $ | — |  |  | $ | — |
Deferred |  |  | — |  |  |  | — |
Change in valuation allowance |  |  | 903,665 |  |  |  | 329,186 |
Income tax provision |  | $ | 2,325,087 |  |  | $ | 726,410 |
Schedule of Reconciliation of the Federal Income Tax Rate | A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2023 and 2022 is as follows:
|  | December 31,
|  | 2023 |  | 2022
Statutory federal income tax rate |  | 21.00 | % |  | 21.00 | %
Change in valuation allowance |  | 13.35 | % |  | 17.90 | %
Income tax provision |  | 34.35 | % |  | 38.90 | %

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- Definition 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 Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition 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 Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -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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