Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Summary of Net Deferred Tax Assets (Liability)

The Company’s net deferred tax assets (liability) at December 31, 2023 and 2022 are as follows:

	December 31, 2023			December 31, 2022
Deferred tax assets (liability)
Federal net operating loss	$	—		$	—
Organizational costs/startup expenses		567,219			237,677
Unrealized gain on Trust Account		—			(79,128	)
Total deferred tax assets (liability)		567,219			158,549
Valuation allowance		(567,219	)		(237,677	)
Deferred tax assets (liability), net of allowance	$	—		$	(79,128	)

Summary of Income Tax Provision

The income tax provision for the year ended December 31, 2023 and 2022 consists of the following:

	December 31, 2023			December 31, 2022
Federal
Current	$	576,131		$	190,069
Prior year true-up		(79,128	)
Deferred		(329,542	)		(80,521	)
State and Local
Current		—			—
Deferred		—			—
Change in valuation allowance		329,542			159,649
Income tax provision	$	497,003		$	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, 2023 and 2022 is as follows:

	December 31, 2023			December 31, 2022
Statutory federal income tax rate		21.0	%		21.0	%
State taxes, net of federal tax benefit		—	%		—	%
Prior year true-up		—	%		0.1	%
Business combination expenses		4.9	%		0.0	%
Change in fair value of FPA		(17.6	)%		(30.4	)%
Change in valuation allowance		16.3	%		(13.7	)%
Income tax provision		24.6	%		(23.0	)%