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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

INCOME TAXES

Schedule of income taxes provision (benefit)

​

​	​	​	​	​	​	​
​		2022			2021
Deferred tax assets (liability)	​	​	​	​	​	​
Net operating loss carryforward	​	$	—	​	$	504
Startup/Organization Expenses	​		347,666	​	​	1,884
Total deferred tax assets (liability)	​	​	347,666	​	​	2,388
Valuation Allowance	​	​	(347,666)	​	​	(2,388)
Deferred tax assets (liability)	​	$	—	​	$	—

​

Schedule of company's net deferred tax assets and liabilities

​

​	​	​	​	​	​	​
​		2022			2021
Federal		​	​	​	​
Current	​	$	250,739	​	$	—
Deferred	​	​	(345,278)	​		(2,388)
Change in valuation allowance	​	​	345,278	​	​	2,388
Income tax provision	​	$	250,739	​	$	—

Schedule of reconciliation of the statutory federal income tax rate (benefit) to the Company's effective tax rate

​

​	​	​	​	​	​
​		December 31,		December 31,	​
​	​	2022	​	2021	​
Statutory federal income tax rate		21.0	%	21.0	%
State taxes, net of federal tax benefit		0.00	%	0.0	%
Change in fair value of warrants	​	0.0	%	0.0	%
Transaction costs allocated to warrants	​	0.0	%	0.0	%
Change in fair value of over-allotment option liability	​	0.0	%	0.0	%
Valuation allowance		(76.50)	%	1.2	%
Income tax provision		(55.50)	%	22.2	%

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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

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
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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.

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-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
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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

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-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
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