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INCOME TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
INCOME TAXES    
Expected tax at 21% $ (2,196,879) $ (773,128)
Nontaxable unrealized gain on investment in and receivable from CAN B Corp. 0 101,529
Nondeductible stock-based compensation 518,614 117,131
State tax net of federal benefit (954,062) 0
Change in state tax rate (1,077,991) 0
Other (174,171) 0
Increase (decrease) in valuation allowance 3,884,489 554,468
Income tax provision $ 0 $ 0