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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (FY) (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract] |  |
Basic and Diluted Net Income (Loss) Per Common Share | The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):
|  | Three Months Ended March 31, |
|  | 2021 |
Redeemable Class A Common Stock |  |  |
Numerator: Earnings allocable to Redeemable Class A Common Stock |  |  |
Interest Income |  | $ | 37,387 |
Less: Income and franchise tax |  |  | (37,387 | )
Redeemable Net Earnings |  | $ | — |
Denominator: Weighted Average Redeemable Class A Common Stock |  |  |  |
Redeemable Class A Common Stock, Basic and Diluted |  |  | 23,000,000 |
Earnings/Basic and Diluted Redeemable Class A Common Stock |  | $ | 0.00 |
Non-Redeemable Class B Common Stock |  |  |  |
Numerator: Net Income minus Redeemable Net Earnings |  |  |  |
Net Income |  | $ | 1,517,138 |
Redeemable Net Earnings |  |  | — |
Non-Redeemable Net Earnings |  | $ | 1,517,138 |
Denominator: Weighted Average Non-Redeemable Class B Common Stock |  |  |  |
Non-Redeemable Class B Common Stock, Basic and Diluted |  |  | 5,750,000 |
Income/Basic and Diluted Non-Redeemable Class B Common Stock |  | $ | 0.26 |
| The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):
|  | For the Period From June 23, 2020 (inception) Through December 31, 2020 |
Redeemable Class A Common Stock |  |  |
Numerator: Earnings allocable to Redeemable Class A Common Stock |  |  |
Interest Income |  | $ | 53,249 |
Less: Company’s portion available to pay taxes |  |  | (53,249 | )
Net Earnings |  | $ | — |
Denominator: Weighted Average Redeemable Class A Common Stock |  |  |  |
Redeemable Class A Common Stock, Basic and Diluted |  |  | 23,000,000 |
Earnings/Basic and Diluted Redeemable Class A Common Stock |  | $ | — |
Non-Redeemable Class B Common Stock |  |  |  |
Numerator: Net Income (Loss) minus Redeemable Net Earnings |  |  |  |
Net Income (Loss) |  | $ | (8,247,187 | )
Redeemable Net Earnings |  |  | — |
Non-Redeemable Net Loss |  | $ | (8,247,187 | )
Denominator: Weighted Average Non-Redeemable Class B Common Stock |  |  |  |
Non-Redeemable Class B Common Stock, Basic and Diluted |  |  | 5,435,083 |
Loss/Basic and Diluted Non-Redeemable Class B Common Stock |  | $ | (1.51 | )

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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