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Fair Value Measurements (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Dec. 31, 2023
Fair Value Measurements [Abstract] |  |
Schedule of Company’s Assets and Liabilities that are Measured at Fair Value on a Recurring Basis | The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2024 and December 31, 2023 and indicates the fair value of held to maturity securities as follows.
|  | Level |  | March 31, 2024 |  | December 31, 2023
Description |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |
Investments held in Trust Account |  | 1 |  | $ | 61,551,082 |  | $ | 60,765,154
Liabilities: |  |  |  |  |  |  |  |
Derivative Warrant Liability – Private Warrant |  | 2 |  | $ | 6,860 |  | $ | 8,900
| The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2023 and indicates the fair value of held to maturity securities as follows.
|  | Level |  | December 31, 2023
Description |  |  |  |  |
Assets: |  |  |  |  |
Investments held in Trust Account |  | 1 |  | $ | 60,765,154
Liabilities: |  |  |  |  |
Derivative Warrant Liability – Private Warrant |  | 2 |  | $ | 8,900
Schedule of Warrants Private for Binomial Model | The key inputs into the Binomial Model for the Private Warrants were as follows at initial measurement:
|  | March 28, 2023
Volatility |  | 9.30 | %
Stock price |  | 10.00 |
Expected life of the warrants to convert |  | 5.76 |
Risk free rate |  | 3.63 | %
Dividend yield |  | 0.00 | %
| The key inputs into the Binomial Model for the Private Warrants were as follows at initial measurement:
|  | March 28, 2023
Volatility |  | 9.30 | %
Stock price |  | 10.00 |
Expected life of the warrants to convert |  | 5.76 |
Risk free rate |  | 3.63 | %
Dividend yield |  | 0.00 | %
Schedule of Changes in the Fair Value of Private Warrants | The following table provides a summary of the changes in the fair value of the Company’s Level 3 Private Warrants that are measured at fair value on a recurring basis:
Initial measurement of Private Warrants on March 28, 2023 |  | $ | 62,400 |
Changes in fair value of Private Warrants |  |  | (53,500 | )
Private Warrants fair value changes from Level 3 to Level 2 |  |  | (8,900 | )
Fair value at December 31, 2023 |  | $ | — |
| The following table provides a summary of the changes in the fair value of the Company’s Level 3 Private Warrants that are measured at fair value on a recurring basis:
Initial measurement of Private Warrants on March 28, 2023 |  | $ | 62,400 |
Changes in fair value of Private Warrants |  |  | (53,500 | )
Private Warrants fair value changes from Level 3 to Level 2 |  |  | (8,900 | )
Fair value at December 31, 2023 |  | $ | — |

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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 103 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-103 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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