002 - Statement - BALANCE SHEETS link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 003 - Statement - BALANCE SHEETS (Parenthetical) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 104 - Disclosure - COMMON STOCK/PAID IN CAPITAL link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40401 - Disclosure - COMMON STOCK/PAID IN CAPITAL (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 001 - Document - Document and Entity Information link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 103 - Disclosure - INCOME TAXES link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40302 - Disclosure - INCOME TAXES (Schedule of Deferred Income Tax Assets and Liabilities) (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40304 - Disclosure - INCOME TAXES (Schedule of Effective Income Tax Rate Reconciliation) (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40303 - Disclosure - INCOME TAXES (Summary of Federal Net Operating Loss Carryforwards) (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40301 - Disclosure - INCOME TAXES (Schedule of Income Tax Provision) (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 303 - Disclosure - INCOME TAXES (Tables) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 102 - Disclosure - LIQUIDITY/GOING CONCERN link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40201 - Disclosure - LIQUIDITY/GOING CONCERN (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 101 - Disclosure - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40101 - Disclosure - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 202 - Disclosure - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 105 - Disclosure - RELATED PARTY TRANSACTIONS link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40501 - Disclosure - RELATED PARTY TRANSACTIONS (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 106 - Disclosure - SUBSEQUENT EVENTS link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40601 - Disclosure - SUBSEQUENT EVENTS (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 006 - Statement - STATEMENTS OF CASH FLOWS link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 004 - Statement - STATEMENTS OF OPERATIONS link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 005 - Statement - STATEMENTS OF STOCKHOLDERS' EQUITY / (DEFICIT) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink