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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Basic and Diluted Net Loss per Common Stock
The following table reflects the calculation of basic and diluted net loss per share of common stock (in dollars, except per share amounts):

  
Three Months
Ended
March 31,
 
  
2021
 
Redeemable Class A Common Stock
   
Numerator: Earnings allocable to Redeemable Class A Common Stock
   
Interest Income
 
$
51
 
Less: income available to pay franchise and income taxes
  
(51
)
Net Earnings
 
$
—
 
Denominator: Weighted Average Redeemable Class A Common Stock
    
Redeemable Class A Common Stock, Basic and Diluted
  
69,000,000
 
Earnings/Basic and Diluted Redeemable Class A Common Stock
 
$
—
 
     
Non-Redeemable Class A and B Common Stock
    
Numerator: Net Loss minus Redeemable Net Earnings
  
(11,644,456
)
Net Loss
 
$
(51
)
Non-Redeemable Net Loss
 
$
(11,644,507
)
Denominator: Weighted Average Non-Redeemable Class A and B Common Stock
    
Non-Redeemable Class A and B Common Stock, Basic and Diluted (1)
  
15,200,000
 
Loss/Basic and Diluted Non-Redeemable Class A and B Common Stock
 
$
(0.77
)