Income Taxes (Tables)

11 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Summary of Income Tax Provision

The income tax provision consists of the following:

	December 31, 2021
Federal
Current	$	—
Deferred		(78,028	)
State
Current		—
Deferred		—
Change in valuation allowance		78,028
Income tax provision	$	—

Summary of Net Deferred Tax Assets

The Company’s net deferred tax assets are as follows:

	December 31, 2021
Deferred tax asset
Organizational costs/Startup expenses	$	44,336
Federal net operating loss		33,691
Total deferred tax asset		78,028
Valuation allowance		(78,028	)
Deferred tax asset, net of allowance	$	—

Summary of Reconciliation of the Federal Income Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2021 is as follows:

Statutory federal income tax rate	21.0	%
State taxes, net of federal tax benefit	—	%
Permanent Book/Tax Differences	—	%
Change in valuation allowance	(21.0	)%
Income tax provision	—	%