v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Deferred Tax Assets

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

 

   December 31,   December 31, 
   2025   2024 
Deferred tax assets          
Net operating loss carryforward  $
-
   $
-
 
Startup Costs   248,509    137,879 
Total deferred tax assets   248,509    137,879 
Valuation allowance   (248,509)   (137,879)
Deferred tax assets, net of allowance  $
-
   $
-
 
Schedule of Income Tax Provision

The income tax provision for the years ended December 31, 2025 and 2024 consists of the following:

 

   December 31,   December 31, 
   2025   2024 
Federal          
Current  $579,272   $61,039 
           
Deferred   (110,630)   (47,668)
State          
Current  $
—
   $
—
 
Deferred   
—
    
—
 
Change in valuation allowance   110,630    47,668 
Income tax provision  $579,272   $61,039 
Schedule of Reconciliation of the Federal Income Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows:

 

   December 31,   December 31, 
   2025   2024 
Statutory federal income tax rate   21.0%   21.0%
State taxes, net of federal tax benefit   0.0%   0.0%
Change in fair value of warrants   0.0%   0.0%
Change in valuation allowance   5.0%   74.9%
Income tax provision   26.0%   95.9%