v3.26.3
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income tax rate to pretax income from continuing operations for the years ended December 31, 2025 and 2024 due to the following:

   

   2025   2024 
         
Book Income (Loss)   (404,565)   (380,090)
           
Non-deductible expenses   178,498    47,955 
           
Valuation Allowance   226,067    332,135 
           
Income tax expense  $-   $- 
SCHEDULE OF NET DEFERRED TAX ASSETS

Net deferred tax assets consist of the following components as of December 31, 2025 and 2024:

   2025   2024 
Deferred tax assets:          
NOL carryover   (4,180,365)   (3,775,797)
R & D credit   730,591    696,159 
Depreciation   (6,242)   10,734 
           
Deferred tax liabilities:        - 
           
Less Valuation Allowance   3,456,016    3,068,904 
           
Net deferred tax asset  $-   $-