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)	%