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

The income tax provision for the years ended December 31, 2025 and 2024 was as follows:

 

   2025   2024 
   December 31, 
   2025   2024 
Current:          
U.S. federal  $12,500   $79,500 
State and local   500    500 
Current total    13,000    80,000 
Deferred:          
U.S. federal   (214,000)   (209,000)
State and local   (7,000)   - 
Deferred total    (221,000)   (209,000)
Change in valuation allowance   221,000    209,000 
Provision for income taxes  $13,000   $80,000 
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of the federal income tax rates to the Company’s effective tax rates for the years ended December 31, 2025 and 2024 consist of the following:

 

   %   $   %   $ 
   2025   2024 
   %   $   %   $ 
U.S. federal statutory rate   21%  $294,355    21%  $451,910 
Effects of:                    
State taxes, net of federal benefit   -         -      
Change in state rate   -         -      
Change in non-deductible merger expenses   -6%   (86,355)   -15%   (322,909)
Change in valuation allowance   -16%   (221,000)   -10%   (209,000)
Effective Rate   -1%  $(13,000)   -4%  $(80,000)
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Significant components of the Company’s deferred tax assets as of December 31, 2025 and 2024 are summarized below.

 

   2025   2024 
Deferred tax asset:          
Net operating losses  $-   $- 
Organization costs/startup costs   1,063,000    842,000 
Total deferred tax asset   1,063,000    842,000 
Less valuation allowance   (1,063,000)   (842,000)
Net deferred income tax liability  $-   $-