INCOME TAXES - Deferred Tax Assets (Liability) (Details) - Iris - USD ($) |
Dec. 31, 2024 |
Dec. 31, 2023 |
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| Deferred tax asset | ||
| Startup expenses | $ 1,480,938 | $ 1,041,535 |
| Accrued Interest | 29,490 | 7,307 |
| Total deferred tax asset | 1,510,428 | 1,048,842 |
| Valuation allowance | (1,510,428) | (1,048,842) |
| Deferred tax asset, net of allowance |
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued interest. No definition available.
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- Definition " Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from capitalized start up and organization costs." No definition available.
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- References No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Details
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