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INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Company's net deferred tax assets

Schedule of Company's net deferred tax assets
		December 31,				December 31,
		2022				2021
Deferred tax asset
Organizational costs/startup expenses		$	924,537			$	322,963
Net operating loss carryforward			-				28,689
Total deferred tax asset			924,537				351,652
Valuation allowance			(924,537	)			(351,652	)
Deferred tax asset, net of allowance		$	-			$	-

Schedule of income tax provision

Schedule of income tax provision
		December 31,				December 31,
		2022				2021
Federal
Current		$	49,175			$	-
Deferred			(572,885	)			(300,205	)
State and Local
Current			-				-
Deferred			-				-
Change in valuation allowance			572,885				300,205
Income tax provision		$	49,175			$	-

Schedule of reconciliation of the federal income tax rate to the Company's effective tax rate

Schedule of reconciliation of the federal income tax rate 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			0.0	%			0.0	%
Transaction costs allocated to derivative warrant liabilities			0.0	%			0.0	%
Change in fair value of derivative warrant liabilities			(23.9	)%			(24.3	)%
Valuation allowance			3.2	%			3.3	%
Income tax provision			0.3	%			0.0	%

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

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