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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of net deferred tax liability
The Company’s net deferred tax liability are as follows:
 
    
Year Ended
 
    
December 31,
2021
    
December 31,
2020
 
Deferred tax liability
     
Unrealized gain on marketable securities
   $ —          (432
Net operating loss carryforward
     199,880     
  
 
 
    
 
 
 
Total deferred tax asset (liability)
     199,880        (432
Valuation allowance
     (199,880      —    
  
 
 
    
 
 
 
Deferred tax liability
   $ —        $ (432
  
 
 
    
 
 
 
Schedule of income tax provision
The income tax provision consists of the following:
 
    
Year Ended
 
    
December 31,
2021
    
December 31,
2020
 
Federal
     
Current
   $ —        $ 26,728  
Deferred
     (199,880      384  
Change in valuation allowance
     199,880        —    
  
 
 
    
 
 
 
Income tax provision
   $ —        $ 27,112  
  
 
 
    
 
 
 
Schedule of federal income tax rate
A reconciliation of the federal income tax rate to the Company’s effective tax rate are as follows:
 
    
Year Ended
 
    
December 31,
2021
   
December 31,
2020
 
Statutory federal income tax rate
     21.0     21.0
Change in fair value of warrant liability
     (11.2 )%      (22.5 )% 
Business combination expenses
     (6.3 )%      0.0
Valuation allowance
     (3.5 )%      0.0
  
 
 
   
 
 
 
Income tax provision
     —       (1.5 )%