SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Property and Equipment

Furniture and fixtures	3 to 7 years
Equipment	7 to 10 years
Leasehold Improvements	7 years

Furniture and fixtures	3 to 7 years
Equipment	7 to 10 years
Leasehold Improvements	7 years

Schedule of Income Taxes

	March 31, 2021			December 31, 2020
Deferred Tax Asset	$	1,237,433		$	908,053
Valuation Allowance		(1,237,433	)		(908,053	)
Deferred Tax Asset (Net)	$	-		$	-

	March 31, 2021			December 31, 2020
Deferred Tax Asset	$	1,237,433		$	908,053
Valuation Allowance		(1,237,433	)		(908,053	)
Deferred Tax Asset (Net)	$	-		$	-