v3.24.2
PROPERTY, PLANT AND EQUIPMENT (Q1) (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Property, Plant and Equipment, Net [Abstract]        
Accumulated depreciation $ (131,700)   $ (126,100) $ (65,700)
Property, plant and equipment, net 23,700   29,200 87,400
Depreciation expense 5,600 $ 16,500 60,400 59,100
Furniture and Fixtures [Member]        
Property, Plant and Equipment, Net [Abstract]        
Property, plant and equipment, gross 34,500   34,500 34,500
Computer Equipment [Member]        
Property, Plant and Equipment, Net [Abstract]        
Property, plant and equipment, gross $ 120,800   $ 120,800 $ 118,600