v3.25.2
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF EFFECTIVE TAX RATE

The Company’s effective income tax rate differs from the amount computed by applying the federal statutory income tax rate to loss before income taxes as follows:

 

   December 31, 2024   December 31, 2023 
Income tax benefit at federal statutory rate   (21.0)%   (21,0)%
State income tax benefit, net of federal benefit   (5.0)%   (5.0)%
Change in valuation allowance   26%   26.0%
Income taxes at effective rate   -%   -%
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Temporary differences between financial statement carrying amounts and the tax basis of assets and liabilities and tax credit and operating loss carryforward that create deferred tax assets and liabilities are as follows:

 

   2024   2023 
Tax Operating Loss Carryforward  $9,900,000   $7,800,000 
Unamortized Research and Development Costs   

207,000

    

175,000

 
Valuation Allowance   (10,107,000)   (7,975,000)
Deferred Tax Assets, Net  $-   $-