v3.26.1
INCOME TAXES (Tables)
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of income tax rate reconciliation
                    
   Six Months Ended June 30, 2026   Rate   Six Months Ended June 30, 2025   Rate 
Expected federal income tax expense  $9,700    21.0%   $72,000    21.0% 
Expected state income tax expense net of federal effect*   1,300    2.9%    10,000    2.9% 
Change in valuation allowance   (11,000)   (23.9%)   (82,000)   (23.9%)
Income tax provision  $    0.0%   $    0.0%