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

The sources of income (loss) before provision for income taxes are as follows for the years ending December 31, 2025 and 2024: 

 

   For the Year Ended
December 31,
 
   2025   2024 
Domestic  (887,197)  (638,025)
Foreign  -   - 
Total  (887,197)  (638,025)
Schedule of Provision for Income Taxes

The provision for income taxes comprised of the following for the year ended December 31, 2025 and 2024:

 

   For the Year Ended
December 31,
 
   2025   2024 
Current:        
Federal $(4,000) $120,000 
State and local  (2,000)  59,000 
Foreign  -   - 
Total current  (6,000)  179,000 
Deferred:          
Federal  -   - 
State and local  -   - 
Foreign  -   - 
Total deferred  -   - 
Total provision for income taxes $(6,000) $179,000 
Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and liabilities as of December 31, 2025 and 2024 were as follows:

 

   December 31,
2025
   December 31,
2024
 
Deferred tax assets:        
Start-up costs $1,146,761  $854,681 
Valuation allowance  (1,146,761)  (854,681)
Net deferred tax assets (liabilities) $-  $-