v3.26.1
INCOME TAX (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME TAX EXPENSE

 

      Rate 
   Year Ended December 31, 2025 
   Amount   Rate 
Income tax benefit computed at the statutory rate  $404,000    21.0%
Non-deductible expenses   (79,000)   (4.1)%
State income tax benefit   2,107    (0.1)%
Change in valuation allowance   

(325,000

)   (16.9)%
Benefit from income taxes  $

2,107

    0.1%

 

      Rate 
   Year Ended December 31, 2024 
   Amount   Rate 
Income tax computed at the statutory rate  $(15,960)   (21.0)%
Non-taxable income   15,960    21.0%
State income taxes   (2,991)   (3.9)%
Provision for income taxes  $(2,991)   (3.98)%
SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES

 

   As of    As of  
   December 31,    December 31,  
   2025    2024  
Deferred income tax assets             
Net operating losses  $325,000    $           -  
Valuation allowance   (325,000)     -  
Deferred tax assets, net of allowance  $

-

    $ -