Registration of securities issued in business combination transactions

INCOME TAX - Components of income tax provision (Details)

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INCOME TAX - Components of income tax provision (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Current $ 810,659 $ 421,211
Deferred (456,612) (75,979)
Deferred (151,769) (36,886)
Change in valuation allowance (603,381) (112,865)
Income tax provision $ 810,659 $ 421,211