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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Summary of Net Deferred Tax Assets (Liability)
The Company’s net deferred tax assets (liability) at December 31, 2022 and 2021 are as follows:
 
    
December 31,
2022
    
December 31,
2021
 
               
Deferred tax assets (liability)
                 
Federal net operating loss
   $ —        $ 33,691  
Organizational costs/Startup expenses
     237,677        44,336  
Unrealized gain on Trust Account
     (79,128         
    
 
 
    
 
 
 
Total deferred tax assets (liability)
     158,549        78,028  
Valuation allowance
     (237,677      (78,028
    
 
 
    
 
 
 
Deferred tax assets (liability), net of allowance
  
$
(79,128
  
$
—  
 
    
 
 
    
 
 
 
Summary of Income Tax Provision
The income tax provision for the year ended December 31, 2022 and 2021 consists of the following:
 
    
December 31,
2022
    
December 31,
2021
 
               
Federal
                 
Current
   $ 190,069      $ —    
Deferred
     (80,521      (78,028
State and Local
                 
Current
     —          —    
Deferred
     —          —    
Change in valuation allowance
     159,649        78,028  
    
 
 
    
 
 
 
Income tax provision
  
$
269,197
 
  
$
—  
 
    
 
 
    
 
 
 
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, 2022 and 2021 is as follows:
 
    
December 31,
2022
   
December 31,
2021
 
Statutory federal income tax rate
     21.0     21.0
State taxes, net of federal tax benefit
     —       —   
Prior year
true-up
     0.1     —   
Change in Fair Value of Warrants
     (30.4 )%      —   
Change in valuation allowance
     (13.7 )%      (21.0 )% 
    
 
 
   
 
 
 
Income tax provision
  
 
(23.0
)% 
 
 
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