v3.26.1
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Subsequent Events [Abstract]        
Taxes at federal statutory rate, percent     21.00% 21.00%
Taxes at federal statutory rate     $ 4,979 $ 103,369
State and local income tax, net of federal income tax effect     $ 3,797
State and local income tax, net of federal income tax effect, percent     16.00% 0.00%
Re-rate of state deferreds     $ 21,383 $ 48,564
Re-rate of state deferreds, percent     90.20% 9.90%
REIT minimum state and local income tax     $ 20,468
REIT minimum state and local income tax, percent     86.30% 0.00%
Other - Other investment write off     $ 382,622
Other - Other investment write off, percent     1613.80% 0.00%
Other - True-up adjustments     $ 7,115
Other - True-up adjustments, percent     30.00% 0.00%
Other - Partnership basis true-up     $ 22,806 $ (91,078)
Other - Partnership basis true-up, percent     96.20% (18.50%)
Total income tax expense $ 18,057 $ (25,409) $ 463,170 $ 60,855
Total income tax (benefit) expense, percent     1954.00% 12.40%