v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Reconciliation of Income Tax Benefit

A reconciliation of income tax benefit to the amount computed at the estimated rate of 21% is as follows:

 

   2025   2024 
Expected income tax (expense) recovery  $71,800   $12,300 
Adjustment for non-deductible amounts   (25,000   - 
Increase in valuation allowance   (46,800)   (12,300)
Income Tax Benefit, Net  $-   $-