v3.26.1
INCOME TAXES (Tables)
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE

A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows:

 

   March 31, 2026   March 31, 2025 
Federal statutory tax rate   (21.0)%   21.0%
State taxes, net of federal benefit   (0.0)%   0.0%
Change in valuation allowance   21.0%   (21.0)%
Effective income tax rate   0.0%   0.0%