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INCOME TAXES - Net deferred tax assets (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
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Deferred tax assets: |  |
Net Operating Loss |  | $ 31,893
Sec. 195 Start-up Costs | $ 833,875 | 88,493
Total Deferred Tax Assets | 833,875 | 120,386
Deferred Tax Liability |  |
Unrealized gain on Investment in Trust Account |  | (1,855)
Total Deferred Tax Liabilities | 833,875 | 1,855
Less: Valuation allowance | $ (833,875) | $ (118,531)

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