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INCOME TAX - Income tax provision (Details) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2020 | Dec. 31, 2019
Federal |  |  |  |  |
Current expense |  |  |  | $ 495,442 | $ 1,237,860
Deferred (benefit) expense |  |  |  | (157,029) | 9,657
State |  |  |  |  |
Change in valuation allowance |  |  |  | 148,348 |
Income tax provision | $ 2,422 | $ 404,809 | $ 1,247,517 | $ 486,761 | $ 1,247,517

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