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Note 10 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income tax expense (benefit) $ (182,493) $ 72,207
Book and tax differences 40,577 (72,207)
State taxes net of federal benefit 0 0
Change in valuation allowance $ 141,916 $ 0