v3.26.1
INCOME TAX (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS LIABILITIES

The significant components of net deferred tax assets (liabilities) were as follows at December 31, 2025, and 2024:

 

   2025   2024 
   December 31, 
   2025   2024 
Net operating losses  $1,320,354   $573,726 
Depreciation and amortization   (37,030)   (18,493)
Stock option expense   420,976    426,275 
Valuation allowance   (1,704,300)   (981,508)
Net Deferred Tax Asset  $   $ 
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSES

 

   2025   2025 Rate   2024   2024 Rate 
  

For the Year Ended December 31,

 
   2025   2025 Rate   2024   2024 Rate 
Tax at statutory federal rate  $(277,274)   21.0%  $184,051    21.0%
Changes in valuation allowance   277,159    0.8%   (184,817)   0.9%
Non-deductible expenses  $115    0.1%  $766    0.1%
Benefit from income taxes  $        $