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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Schedule of Federal Income Tax Rate to Pretax Income

The Company’s income tax provision consists of the following as of December 31, 2024 and 2023:

		December 31,
		2024				2023
Federal
Current		$	430,783			$	443,990
Deferred			(460,667	)			(203,709	)
Change in valuation allowance			460,667				203,709
Income tax provision		$	430,783			$	443,990

Schedule of Net Deferred Tax Assets

The Company’s net deferred tax assets consisted of the following as of December 31, 2024 and 2023:

		December 31,
		2024				2023
Deferred tax asset
Startup expenses		$	460,667			$	205,034
Total deferred tax assets			460,667				205,034
Valuation allowance			(460,667	)			(205,034	)
Deferred tax asset, net of valuation allowance		$	-			$	-

Schedule of Federal Income Tax Rate to Pretax Income

The income tax benefit differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income for the years ended December 31, 2024 and 2023 due to the following:

		December 31,
		2024				2023
Statutory federal income tax rate			21.00	%			21.00	%
Change in fair value of overallotment liability			-	%			(2.21	)%
Valuation allowance			30.40	%			15.93	%
Income tax provision expense/(benefit)			51.40	%			34.72	%

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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

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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.

+ 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

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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.

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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

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