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Income Taxes (Tables)

12 Months Ended

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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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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-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

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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

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

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-Topic 740
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
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