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Income Taxes | 12 Months Ended
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Dec. 31, 2022
Income Taxes |
Income Taxes | Note 9 — Income Taxes As of December 31, 2022 and 2021, the Company’s net deferred tax assets are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax asset: |  | 2022 |  | 2021
Organizational costs/Startup expenses | ​ | $ | 243,656 | ​ | $ | 39,442
Federal net operating loss | ​ |  | — | ​ |  | 31,932
Total deferred tax asset | ​ |  | 243,656 | ​ |  | 71,374
Valuation allowance | ​ |  | (243,656) | ​ |  | (71,374)
Deferred tax asset, net of allowance | ​ | $ | — | ​ | $ | —
​ The income tax provision consists of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | For the period from February 18,
​ | ​ | For the year | ​ | 2021 (inception) through
​ |  | December 31, 2022 |  | December 31, 2021
Federal: |  | ​ | ​ | ​ |  | ​
Current | ​ | $ | 995,207 | ​ | $ | —
Deferred | ​ | ​ | 172,282 | ​ |  | 71,374
​ | ​ | ​ | ​ | ​ | ​ | ​
State: | ​ | ​ | ​ | ​ |  |
Current | ​ | ​ | — | ​ |  | —
Deferred | ​ | ​ | — | ​ |  | —
Valuation allowance | ​ | ​ | (172,282) | ​ |  | (71,374)
Income tax provision | ​ | $ | 995,207 | ​ | $ | —
​ As of December 31, 2021 and December 31, 2022, the Company had $152,055 and $0, respectively, of U.S. federal net operating loss carryovers, which do not expire, and no state net operating loss carryovers available to offset future taxable income. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the year ended December 31, 2022, the change in the valuation allowance was $172,282. For the period from February 18, 2021 (inception) through December 31, 2021, the change in the valuation allowance was $71,374. A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2022 and 2021 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | For the period from February 18, | ​
​ | ​ | For the year | ​ | 2021 (inception) through | ​
​ |  | December 31, 2022 |  | December 31, 2021 | ​
Statutory federal income tax rate | ​ | 21.0 | % | 21.0 | %
Transaction costs | ​ | 0.0 | % | 2.4 | %
Change in fair value of the warrant liability and Sponsor Loans | ​ | (17.7) | % | (26.2) | %
Fair value of Private Placement Warrants in excess of purchase price | ​ | 0.0 | % | 2.0 | %
Change in valuation allowance | ​ | 0.7 | % | 0.8 | %
Income tax provision | ​ | 4.0 | % | 0.0 | %
​

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 21 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 14 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI https://asc.fasb.org/topic&trid=2144680 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
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