| Schedule of net operating loss carryforward and Deferred tax assets |
| | 2025 | | | 2024 | | Net Operating Loss Carryforward, January 1 | | $ | 3,549,884 | | | $ | 3,616,513 | | Taxable Income, January 1 to June 30 | | | 241,435 | | | | 75,978 | | Net Operating Loss Carryforward, June 30 | | $ | 3,308,449 | | | $ | 3,540,535 | | Federal Deferred Tax Asset, January 1 | | | 745,476 | | | | 759,468 | | Federal Tax Expense as of June 30 (21% Tax Rate) | | | 50,701 | | | | 15,955 | | Federal Deferred Tax Asset, June 30 | | $ | 694,775 | | | | 743,512 | | State of New Jersey Deferred Tax Asset, January 1 | | | 318,681 | | | | 324,678 | | State of New Jersey Tax Expense as of June 30 (9% Tax Rate) | | | 21,729 | | | | 6,838 | | State of New Jersey Deferred Tax Asset, June 30 | | $ | 296,952 | | | $ | 317,840 | | Total Deferred Tax Asset, June 30 | | $ | 991,727 | | | $ | 1,061,352 | | Total Tax Expense | | $ | 72,430 | | | $ | 22,793 | |
| | 2025 | | | 2024 | | Provision for Income Taxes | | $ | (72,430 | ) | | $ | (43,324 | ) | Benefit from Deferred Tax Asset | | | 68,085 | | | | 41,968 | | Net Provision for Income Taxes -State of New Jersey* | | $ | 4,345 | | | $ | 1,356 | |
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