INCOME TAXES (Details - reconcilation of income tax) - USD ($) |
12 Months Ended | |
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Dec. 31, 2025 |
Dec. 31, 2024 |
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| Effective Income Tax Rate Reconciliation [Line Items] | ||
| Tax expense at actual rate | $ 0 | $ 0 |
| Tax expense at actual rate | 0.00% | 0.00% |
| Domestic Tax Jurisdiction [Member] | ||
| Effective Income Tax Rate Reconciliation [Line Items] | ||
| US Federal statutory rate | $ 302,665 | $ 160,577 |
| US Federal statutory rate | 21.00% | 21.00% |
| State and Local Jurisdiction [Member] | ||
| Effective Income Tax Rate Reconciliation [Line Items] | ||
| State and local taxes, net of federal benefits | $ 69,901 | $ 33,722 |
| State and local taxes, net of federal benefits | 4.85% | 4.85% |
| Income Tax Reconciliation [Member] | ||
| Effective Income Tax Rate Reconciliation [Line Items] | ||
| Other permanent items | $ (9,656) | $ 3,364 |
| Other permanent items | (0.67%) | 0.44% |
| Change in valuation allowance | $ (362,910) | $ (197,663) |
| Change in valuation allowance | 25.18% | 26.29% |
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- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other nondeductible expenses. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other nondeductible expenses. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit). Reference 1: http://www.xbrl.org/2003/role/exampleRef
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