v3.26.1
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Components of (Loss) Income Before Income Taxes

For the years ended December 31, 2025 and 2024, the components of (loss) income before income taxes were as follows:

 

   2025   2024 
Domestic  $(2,854,415)  $573,958 
Total loss before income taxes  $(2,854,415)  $573,958 
Schedule of Effective Reconciliation Tax Rate

The following table reconciles the U.S. federal statutory income tax rate to the Company’s effective income tax rate for the year ended December 31, 2025:

 

   Year Ended
December 31, 2025		 
   Amount   Percent 
Statutory federal income tax benefit  $(158,427)   (21.0)%
State taxes, net of federal benefit   (49,037)   (6.5)%
Permanent items   57,915    7.7%
Change in valuation allowance   149,549    19.8%
Total  $
-
    0.0%

 

As previously disclosed for the year ended December 31, 2024, prior to the adoption of ASU 2023-09, the effective income tax rate differed from the federal statutory income tax rate as follows:

 

   Years Ended
December 31,		 
   2024 
Income tax expense at U.S. statutory rate  $120,531 
Income tax expense – state   37,307 
Permanent differences   (30,847)
Change in valuation allowance   (126,991)
Total provision for income tax  $
-
 
Schedule of Deferred Income Tax Assets

The Company’s approximate net deferred tax asset as of December 31, 2025 and 2024 was as follows:

 

Deferred Tax Asset:  December 31,
2025		   December 31,
2024		 
Net operating loss carryforward  $708,658   $559,109 
Impairment of rental property   577,500    
-
 
Net deferred tax assets before valuation allowance   1,286,158    559,109 
Valuation allowance   (1,286,158)   (559,109)
Net deferred tax asset  $
-
   $
-