Income Taxes (Tables)

3 Months Ended

Mar. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Tax Expense

The components of the provision for income tax expense are as follows for the years ended:

	December 31,
	2024			2023
Current taxes
Federal	$	—		$	—
State		—			—
Current taxes		—			—
Change in deferred taxes		62,146			347,400
Change in valuation allowance		(62,146	)		(347,400	)
Provision for income tax expense	$	—		$	—

Summary of Significant Components of Deferred Tax Assets and Liabilities

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2024 and 2023:

	December 31,
	2024			2023
Deferred tax assets:
Equity based compensation	$	416,237		$	416,237
Allowance for doubtful accounts		5,954			13,800
Deferred Rent		(1,796	)		-
Reserves for slow moving inventory		50,292			47,800
Depreciation		52,867			23,800
Reserve for recall		0			3,200
Net operating loss carry forward		2,027,000			2,027,000
Total deferred tax assets		2,550,554			2,531,837
Deferred tax liabilities
Reserve for recall		-			-
Total deferred tax asset (liability)		-			-
Total deferred tax		2,550,554			2,531,837
Valuation allowance		(2,550,554	)		(2,531,837	)
Deferred tax assets, net of valuation allowance	$	-		$	-

Schedule of Differences Between Statutory Tax Rate and Effective Tax Rate

The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows:

	December 31,
	2024			2023
Statutory tax rate		(21.00	)%		(21.00	)%
State tax, net of Federal benefits		(4.28	)%		(4.28	)%
Permanent differences		0.11	%		0.21	%
Temporary differences		(1.18	)%		3.68	%
Change in valuation allowance		26.35	%		21.39	%
Effective tax rate		—	%		—	%