v3.26.1
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Start-up expenses $ 2,193,428 $ 2,469,389
Land development costs
Net operating loss 4,929,276 2,442,165
Capital loss carryforward 216,247
Accruals and other 113,472 696
Stock based compensation 1,245,853 1,623,724
Accrued bonuses 379,692 289,460
Bridge loan discount 375,240
Total deferred tax assets 9,077,968 7,200,674
Deferred tax liabilities:    
Fixed assets (967) (495)
Total deferred tax liabilities (967) (495)
Valuation allowance (9,077,001) (7,200,179)
Net deferred taxes