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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Taxes [Abstract] |
Schedule of Income Tax Provision | The income tax provision consists of the following for the years ended December 31, 2023 and 2022:
|  | December 31, 2023 |  | December 31, 2022
Current |  |  |  |  |  |  |  |
Federal |  | $ | 762,045 |  |  | $ | 467,991 |
State |  |  | — |  |  |  | — |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | (673,365 | ) |  |  | (85,640 | )
State |  |  | — |  |  |  | — |
Change in valuation allowance |  |  | 526,707 |  |  |  | 242,233 |
Income tax provision |  | $ | 615,387 |  |  | $ | 624,584 |
Schedule of Deferred Tax Assets (Liability) | The Company’s net deferred tax assets (liability) is as follows as of December 31, 2023 and 2022:
|  | December 31, 2023 |  | December 31, 2022
Deferred tax assets |  |  |  |  |  |  |  |
Net operating loss carryforward |  | $ | 896,030 |  |  | $ | 369,323 |
Startup Costs |  |  | — |  |  |  | — |
Total deferred tax assets |  |  | 896,030 |  |  |  | 369,323 |
Valuation allowance |  |  | (896,030 | ) |  |  | (369,323 | )
Deferred tax assets, net of allowance |  |  | — |  |  |  | — |
Deferred tax liabilities |  |  | 9,935 |  |  |  | 156,593 |
Unrealized interest on U.S. Treasuries |  | $ | (9,935 | ) |  | $ | (156,593 | )
Schedule of Statutory Federal Income Tax Rate (Benefit) | A reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate (benefit) is as follows:
|  | December 31, 2023 |  | December 31, 2022
Statutory federal income tax rate |  | 21.0 | % |  | 21.0 | %
Transaction costs warrants |  | 0.0 | % |  | 0.0 | %
Change in fair value of warrants |  | (316.1 | )% |  | (17.9 | )%
Change in fair value of Forward Purchase Agreement |  | (50.7 | )% |  | 0.0 | %
Penalties & interest |  | (3.6 | )% |  | 0.0 | %
True up – Start-up/Organization Costs |  | (7.1 | )% |  | 0.0 | %
Change in valuation allowance |  | (1,466.2 | )% |  | 1.9 | %
Income tax provision |  | 1,721.3 | % |  | 5.0 | %

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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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