v3.25.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of effective income tax rate reconciliation
        
   December 31,
2024
   December 31,
2023
 
Deferred:          
Federal  $(160,577)  $(238,657)
State   (37,086)   (55,118)
Change in valuation allowance   197,663    293,775 
Income tax expense (benefit)  $   $ 

  

The following is a reconciliation of the provision for income taxes at the U.S. federal income tax rate to the income taxes reflected in the Statement of Operations:

        
   December 31,
2024
   December 31,
2023
 
Tax at statutory tax rate   21.00%    21.00% 
State taxes   4.85%    4.85% 
Other permanent items   0.44%    (0.02%)
Valuation allowance   (26.29%)   (25.83%)
Income tax expense        
Schedule of effective income tax rate reconciliation
        
   December 31,
2024
   December 31,
2023
 
Tax at statutory tax rate   21.00%    21.00% 
State taxes   4.85%    4.85% 
Other permanent items   0.44%    (0.02%)
Valuation allowance   (26.29%)   (25.83%)
Income tax expense        
Schedule of deferred tax assets and liabilities
        
   December 31,
2024
   December 31,
2023
 
Deferred tax assets:          
Net operating loss carry forward  $2,897,800   $2,700,136 
Total gross deferred tax assets   2,897,800    2,700,136 
Less: valuation allowance   (2,897,800)   (2,700,136)
Net deferred tax assets  $   $