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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Schedule of Net Deferred Tax Assets

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

		December 31,
		2024				2023
Deferred tax asset
Organizational costs/Start-up costs		$	2,001,367			$	1,253,839
Federal net operating loss			—				—
Total deferred tax asset			2,001,367				1,253,839
Valuation allowance			(2,001,367	)			(1,253,839	)
Deferred tax asset, net of allowance		$	—			$	—

Schedule of Income Tax Provision

The income tax provision for the years ended December 31, 2024 and 2023 consists of the following:

		December 31,
		2024				2023
Federal
Current		$	628,508			$	2,325,087
Deferred			(747,528	)			(903,665	)
State
Current		$	—			$	—
Deferred			—				—
Change in valuation allowance			747,528				903,665
Income tax provision		$	628,508			$	2,325,087

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, 2024 and 2023 is as follows:

		December 31,
		2024			2023
Statutory federal income tax rate		21.00	%		21.00	%
M&A expenses		(11.4	)%		—
Change in valuation allowance		(60.28	)%		13.35	%
Income tax provision		(50.68	)%		34.35	%

Schedule of Performance and Making Key Decisions Regarding Resource Allocation the CODM Reviews Several Key Metrics

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

		For the Year Ended December 31, 2024			For the Year Ended December 31, 2023
General and administrative expenses		$	2,920,423		$	3,730,488
Interest earned on the Trust Account		$	2,953,920		$	11,207,609

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- Definition

Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.

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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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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.

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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.

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