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COMMERCIAL MORTGAGE LOANS HELD-FOR-INVESTMENT - Allowance for Loan Losses (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Roll Forward]    
Allowance for loan losses at beginning of period $ 0 $ 0
Provision for loan losses 4,258,668 0
Allowance for loan losses at end of period $ 4,258,668 $ 0