INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX EXPENSE

The Company’s tax expense differs from the “expected” tax expense for the years ended December 31, 2023 and 2022, are approximately as follows.

	December 31,
	2023			2022
Computed “expected” tax expense (benefit) - Federal	$	(292,605	)	$	(1,717,143	)
Computed “expected” tax expense (benefit) - State		(60,541	)		(355,285	)
Permanent differences and other		47,605			2,793,853
Change in valuation allowance		305,541			721,425
Provision for income taxes	$	-		$	-
Effective tax rate		0	%		0	%

SCHEDULE OF INCOME TAX EXPENSE

	2023			2022
Net deferred income tax assets:
Reserve for prepaid inventory	$	24,156		$	18,859
Accrued salary		348,162			307,610
Recovery for receivables from officer		44,927			18,197
Net operating loss carryforwards		11,234,702			11,001,740
Valuation allowance		(11,651,947	)		(11,346,406	)
Net deferred income tax asset	$	-		$	-