Registration of securities issued in business combination transactions

INCOME TAXES - Reconciliation of Federal Income Tax Rate (Details)

v3.21.2
INCOME TAXES - Reconciliation of Federal Income Tax Rate (Details)
3 Months Ended
Dec. 31, 2020
USD ($)
INCOME TAX  
Change in valuation allowance $ 41,914
Statutory federal income tax rate 21.00%
State taxes, net of federal tax benefit 0.00%
Change in fair value of Warrants (see Note 2) (13.40%)
Transaction costs attributable to Warrants (5.90%)
Meals and entertainment (0.30%)
Valuation allowance (1.70%)
Income tax provision 0.00%