v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME TAX PROVISION RATE

The income tax provision is summarized as follows:

 

   2025   2024 
Federal corporate income tax rate   21%   21%
State corporate income tax rate   0%   0%
Total corporate income tax rate   21%   21%
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITY

   Deferred Tax Assets/Liability 
Income Tax  December 31, 2025   December 31, 2024 
   Book value   Tax value   Book value   Tax value 
Income (Loss) per Books                    
M-1 Differences:   8,127,313    1,706,736    (3,753,268)   (788,186)
Stock/options issued for services   -    -    5,561,500    1,167,915 
Depreciation and amortization   98,395    20,663    -    - 
Tax income (loss)   8,225,708    1,727,399    1,808,232    379,729 
                     
Prior Year NOL (excluding state tax)   (6,157,239)   (1,293,020)   (7,965,471)   (1,672,749)
Cumulative NOL   2,068,469    434,379    (6,157,239)   (1,293,020)
SCHEDULE OF INCOME TAX PROVISION

   December 31, 2025   December 31, 2024 
Net operating loss carryforwards   (434,379)   1,293,020 
Stock/options issued for services   -    1,167,915 
Depreciation and amortization   20,663    - 
Valuation allowance   (413,716)   (2,460,935)
Total   -    - 
           
Tax at the statutory rate (21%)   1,706,736    (788,186)
State tax benefit, net of federal tax effect   -    - 
Change in the valuation allowance.   (1,706,736)   788,186 
Total   -    -