SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Basic and Diluted Net Income (Loss) Per Common Share
The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts):

  
Three Months
Ended
March 31,
 
  
2021
 
Redeemable Class A Common Stock
   
Numerator: Earnings allocable to Redeemable Class A Common Stock
   
Interest Income
 
$
33,062
 
Less: Company’s portion available to pay taxes
  
(33,062
)
Net Earnings allocable to Redeemable Class A Common Stock
 
$
—
 
Denominator: Weighted Average Redeemable Class A Common Stock
    
Redeemable Class A Common Stock, Basic and Diluted
  
28,750,000
 
Earnings/Basic and Diluted Redeemable Class A Common Stock
 
$
0.00
 
     
Non-Redeemable Class A and B Common Stock
    
Numerator: Net income minus Redeemable Net Earnings
    
Net Income
 
$
244,053
 
Interest Income
  33,062
 
Non-Redeemable Net Earnings
 
$
277,115
 
Denominator: Weighted Average Non-Redeemable Class A and B Common Stock
    
Non-Redeemable Class A and B Common Stock, Basic and Diluted (1)
  
9,687,500
 
Loss/Basic and Diluted Non-Redeemable Class A and B Common Stock
 
$
0.03