v3.26.1
INCOME TAXES (Tables)
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of income tax rate reconciliation
                    
   Three Months Ended March 31, 2026   Rate   Three Months Ended March 31, 2025   Rate 
Expected federal income tax (expense) benefit  $(7,622)   (21.0)%  $35,801    21.0% 
Expected state income tax (expense) benefit, net of federal effect*   (1,053)   (2.9)%   4,946    2.9% 
Change in valuation allowance   8,675    23.9%    (40,747)   (23.9)%
Income tax provision  $    0.0%   $    0.0%