INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of the differences between the effective and statutory income tax rates for the period ended December 31, 2023 and December 31, 2023:

	Percent			31-Mar-24			31-Dec-23
Federal statutory rates		21.0	%	$	(3,750,498	)	$	(3,338,660	)
State income taxes		5.0	%		(892,976	)		(794,919	)
Permanent differences		-0.5	%		89,298			79,492
Valuation allowance against net deferred tax assets		-25.5	%		4,554,176			4,054,088
Effective rate		0	%	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

As at March 31, 2024 and December 31, 2023, the significant components of the deferred tax assets are summarized below:

	31-Mar-24			31-Dec-23
Deferred income tax asset
Net operation loss carryforwards		17,859,512			15,898,383
Total deferred income tax asset		4,643,473			4,133,580
Less: valuation allowance		(4,643,473	)		(4,133,580	)
Total deferred income tax asset	$	-		$	-