LTspice not congruent with Ohms law? Simple question from a newbie.

So I am a newbie to LTspice and currently a first-year student of electrical engineering. Our assignment is to make a simple circuit consisting of resistance, battery, and a capacitor and then analyze how the current and voltage behaves.

I was expecting to see 24 amps over the capacitor at t=0, but it only shows 23.745 amps. Why is that? Maybe some amps are over the resistor as well but I can't see anything on the graph visually.

Or are there some default resistance in the wiring/battery on LTspice that I don't know about?

I greatly appreciate some wisdom on this one. Can't figure it out...

If you zoom into the early portion of the graph (say the first 100 us) you will get your answer. Including the 'startup' command is is used so that the simulation can find its DC operating point. However, there is a ramp associated with the V1 supply that only reaches the full 12 V supply voltage in 20 us. During that startup ramp, the capacitor is being charged as the current ramps, so that by the time the supply voltage reaches 12 V, the current charging the capacitor has already dropped from the theoretical 24 A to slightly lower than that. One way around this for this particular circuit is to uncheck the "Start external DC supply voltages at 0V" and to check the "Skip initial operating point solution" so that your simulation command looks like ".tran 10m uic" on the schematic. Looking at the same portion of the curve, you will see that the battery ramps to 12 V instantly and the current starts at 24 A.