v3.23.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION FOR INCOME TAXES

The Company is subject to taxation in the United States of America and the state of California. The provision for income taxes for the years ended December 31, 2022 and 2021 is summarized below:

  

   December 31, 2022   December 31, 2021 
Current:          
Federal  $-   $- 
State   800    2,400 
Total current   800    2,400 
Deferred:          
Federal   -    - 
State   -    - 
Total deferred   -    - 
Income tax provision  $800   $2,400 
SCHEDULE OF RECONCILIATION OF INCOME TAXES

A reconciliation of income taxes computed by applying the statutory U.S. income tax rate to the Company’s income (loss) before income taxes to the income provision is as follows:

  

   December 31, 2022   December 31, 2021 
U.S. federal statutory tax rate   21.0000%   21.0000%
State tax benefit, net   (0.0277)%   (0.0778)%
Stock based compensation   0.0000%   0.0000%
Other   0.0000%   0.0000%
Change in valuation allowance   (21.0000)%   (21.0000)%
Effective income tax rate   (0.0277)%   0.0778%
SCHEDULE OF DEFERRED TAX ASSETS

Deferred tax assets and liabilities reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets are as follows:

  

   December 31, 2022   December 31, 2021 
Deferred tax assets:          
NOL’s  $1,770,000   $1,828,000 
State taxes   -    - 
Inventory and other reserves   -    - 
Depreciation and amortization   -    - 
NQ stock option expense   14,698,000    14,698,000 
Total deferred tax assets   16,468,000    16,526,000 
Valuation allowance   (16,468,000)   (16,526,000)
Net deferred tax assets  $-   $-