v3.26.1
INCOME TAXES (Details 2) - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
INCOME TAXES    
Federal income tax benefit - 6.2% $ 960 $ (37,000)
State income tax benefit - 2.3% 440 (17,000)
Subtotal 1,400 54,000
Change in valuation allowance (1,400) 54,000
Income tax benefit $ 0 $ 0