v3.26.1
Income Taxes (Tables)
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of reconciliation of the U.S. statutory rate to the effective tax rate

2026

  ​ ​ ​

2025

 

Three Months ended March 31, 

  ​ ​ ​

Amount

  ​ ​ ​

Rate

  ​ ​ ​

Amount

  ​ ​ ​

Rate

 

U.S. federal statutory rate

$

(9,985)

 

(21.0)

%  

$

(59)

 

(21.0)

%

Changes in valuation allowances

 

9,985

21.0

%  

 

59

21.0

%

Effective tax

$

 

%  

$

 

%

Schedule of deferred income tax assets

  ​ ​ ​

March 31, 2026

  ​ ​ ​

December 31, 2025

Capitalized start-up costs

$

43,138

$

16,527

Total deferred tax assets before valuation allowance

 

43,138

 

16,527

Valuation allowance

 

(43,138)

 

(16,527)

Net deferred tax asset

$

$