General form of registration statement for all companies including face-amount certificate companies

INCOME TAX - Reconciliation of federal income tax rate (Details)

v3.21.2
INCOME TAX - Reconciliation of federal income tax rate (Details)
3 Months Ended 12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Dec. 31, 2020
Dec. 31, 2019
INCOME TAX        
Statutory federal income tax rate 21.00% 21.00% 21.00% 21.00%
State taxes, net of federal tax benefit     0.00% 0.00%
Transaction costs attributable to Initial Public Offering     0.00% (1.80%)
Loss on conversion option liability     (0.50%) 0.00%
Loss on warrant liability     (6.30%) (28.50%)
Loss on Prosus agreement     (14.70%) 0.00%
Valuation allowance     (0.20%) 0.00%
Income tax provision     (0.70%) (9.30%)