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INCOME TAXES - Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($)
Dec. 31, 2020
Dec. 31, 2019
Deferred tax assets:    
Net operating loss $ 299,088 $ 0
Amortization and start up costs 0 12,596
Stock based compensation 189,883 0
Accrual to cash conversion 367,289 0
Total 856,260 12,596
Valuation allowance (856,260) 0
Net $ 0 $ 12,596