| 2023 | 2022 | ||||||
| Deferred tax assets: | |||||||
| Net operating loss carryforwards | $ | 5,500 | $ | — | |||
| Capitalized start-up costs | 559,500 | 137,400 | |||||
| Valuation allowance | (565,000) | (137,400) | |||||
| Total deferred tax assets, noncurrent | — | — | |||||
| Total deferred tax liabilities, noncurrent | — | — | |||||
| Total net deferred tax assets and liabilities | $ | — | $ | — | |||
| 2023 | 2022 | |||||||||||||||
| Amount | % of Pretax Earnings | Amount | % of Pretax Earnings | |||||||||||||
| Income tax benefit at statutory rate | $ | (431,600) | 21.0 | % | $ | (65,500) | 21.0 | % | ||||||||
| State income taxes, net of federal benefit | (82,200) | 4.0 | % | (24,900) | 8.0 | % | ||||||||||
| Permanent differences | 66,100 | (3.2 | )% | (47,000) | 15.1 | % | ||||||||||
| Other | 20,100 | (1.0 | )% | — | 0.0 | % | ||||||||||
| Change in valuation allowance | $ | 427,600 | (20.8 | )% | $ | 137,400 | (44.1 | )% | ||||||||
| Provision for income tax benefit | $ | — | 0.0 | % | $ | — | 0.0 | % | ||||||||
