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COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Dec. 31, 2023
Common Stock Subject To Possible Redemption Abstract |  |
COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION | NOTE 6–COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ deficit section of the Company’s condensed balance sheets. The following is a reconciliation of the Company’s common stock subject to possible redemption as of March 31, 2024:
|  | Common Stock Subject to Possible Redemption |
Gross proceeds from Initial Public Offering |  | $ | 69,000,000 |
Less: Proceeds allocated to public warrants and rights |  |  | (1,236,527 | )
Offering costs allocated to common stock subject to possible redemption |  |  | (4,791,126 | )
Less: Redemption of common stock in connection with Trust extension |  |  | (35,995,728 | )
Plus: Accretion on common stock subject to possible redemption |  |  | 9,449,634 |
Balance, December 31, 2023 |  |  | 36,426,253 |
Plus: Accretion on common stock subject to possible redemption |  |  | 340,351 |
Balance, March 31, 2024 |  | $ | 36,766,604 |
| NOTE 6–COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheets. The following is a reconciliation of the Company’s common stock subject to possible redemption as of December 31, 2023:
|  | Common Stock Subject to Possible Redemption |
Gross proceeds from Initial Public Offering |  | $ | 69,000,000 |
Less: Proceeds allocated to public warrants and rights |  |  | (1,236,527 | )
Offering costs allocated to common stock subject to possible redemption |  |  | (4,791,126 | )
Less: Redemption of common stock in connection with Trust extension |  |  | (35,995,728 | )
Plus: Accretion on common stock subject to possible redemption |  |  | 9,449,634 |
Balance, December 31, 2023 |  | $ | 36,426,253 |

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