SUMMARY OF EFFECTIVE TAX RATE AND STATUTORY FEDERAL RATE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Federal income tax provision (benefit) at statutory rate	$ 87,000
Federal [Member]
Operating Loss Carryforwards [Line Items]
Federal income tax provision (benefit) at statutory rate	(1,984,000)	1,736,000
Federal income tax provision (benefit) at statutory rate	(411,000)	211,000
Federal income tax provision (benefit) at statutory rate	45,000	29,000
Federal income tax provision (benefit) at statutory rate		(320,000)
Federal income tax provision (benefit) at statutory rate	(214,000)	(138,000)
Federal income tax provision (benefit) at statutory rate	87,000	(2,000)
Federal income tax provision (benefit) at statutory rate	106,000	188,000
Federal income tax provision (benefit) at statutory rate	2,458,000	(1,689,000)
Federal income tax provision (benefit) at statutory rate	$ 87,000	$ 15,000