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Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center;"&gt;&#160;&lt;/p&gt;      &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify;"&gt; The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were &lt;span style="-sec-ix-hidden:fc_1951615318;"&gt;&lt;span style="-sec-ix-hidden:fc_232241601;"&gt;no&lt;/span&gt;&lt;/span&gt; unrecognized tax benefits and &lt;span style="-sec-ix-hidden:fc_1842407454;"&gt;&lt;span style="-sec-ix-hidden:fc_1712450192;"&gt;no&lt;/span&gt;&lt;/span&gt; amounts accrued for interest and penalties as of June 30, 2026 and December 31, 2025. 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&lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;&lt;span style="-sec-ix-hidden:fc_114297101;"&gt;-&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;$&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;&lt;span style="-sec-ix-hidden:fc_1289395798;"&gt;-&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;&lt;span style="-sec-ix-hidden:fc_57774699;"&gt;-&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; 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font-weight: bold;"&gt;&#160;&lt;/td&gt; &lt;td style="font-weight: bold; padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid;"&gt;December 31, 2025&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; font-weight: bold;"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td colspan="2"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td colspan="2"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td colspan="2"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td colspan="2"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;/tr&gt;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255);"&gt; &lt;td style="width: 52%; text-align: left;"&gt;Statutory federal income taxes&lt;/td&gt; &lt;td style="width: 1%;"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt; &lt;td style="width: 9%; text-align: right;"&gt;(11,000&lt;/td&gt; &lt;td style="width: 1%; text-align: left;"&gt;)&lt;/td&gt; &lt;td style="width: 1%;"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="width: 9%; text-align: right;"&gt;21.0&lt;/td&gt; &lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt; &lt;td style="width: 1%;"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left;"&gt;$&lt;/td&gt; &lt;td style="width: 9%; text-align: right;"&gt;(4,700&lt;/td&gt; &lt;td style="width: 1%; text-align: left;"&gt;)&lt;/td&gt; &lt;td style="width: 1%;"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="width: 9%; text-align: right;"&gt;21.0&lt;/td&gt; &lt;td style="width: 1%; text-align: left;"&gt;%&lt;/td&gt; &lt;/tr&gt;&lt;tr style="vertical-align: bottom; background-color: White;"&gt; &lt;td style="text-align: left; padding-bottom: 1.5pt;"&gt;Valuation allowance&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;$&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;11,000&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;(21.0&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;)%&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;$&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;4,700&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;(21.0&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;)%&lt;/td&gt; &lt;/tr&gt;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255);"&gt; &lt;td style="text-align: left; padding-bottom: 1.5pt;"&gt;Effective income tax rate, net&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;$&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;&lt;span style="-sec-ix-hidden:fc_1798907509;"&gt;-&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;&lt;span style="-sec-ix-hidden:fc_114297101;"&gt;-&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;$&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;&lt;span style="-sec-ix-hidden:fc_1289395798;"&gt;-&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: right;"&gt;&lt;span style="-sec-ix-hidden:fc_57774699;"&gt;-&lt;/span&gt;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; text-align: left;"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
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    <us-gaap:SubsequentEventsTextBlock contextRef="cref_715643629" id="ixv-1436">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0;"&gt;&lt;span style="font-weight: bold;"&gt;Note 8. &lt;span style="text-decoration:underline"&gt;Subsequent Events&lt;/span&gt;&lt;/span&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify;"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify;"&gt;The Company evaluated subsequent events through August 13, 2026, the date the financial statements were issued, and concluded that there were no events or transactions occurring during this period that require disclosure, except as set forth below.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify;"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify;"&gt; On July 20, 2026, the Company received additional proceeds on its stockholder note payable totaling $5,000 from Mr. Tompkins. The proceeds were received after the balance sheet date and therefore do not affect the amounts reported as of June 30, 2026. Management has evaluated this transaction and determined that it represents a non-recognized subsequent event requiring disclosure. &lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
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