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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX AMOUNT

The cumulative tax effect at the expected rate of 21% of significant items comprising the Company’s net deferred tax amount is as follows as of December 31, 2023 and 2022:

 

   2023   2022 
Deferred tax asset attributable to:          
Net operating loss carryover  $293,650   $206,185 
Valuation allowance   (293,650)   (206,185)
Net deferred tax asset  $   $