INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

DERIVATIVE LIABILITIES

Schedule of Income tax expense benefit

	Years Ended December 31,
	2019			2018
Income tax provision (benefit) at statutory rate	$	761,100		$	(2,369,000	)
State income taxes, net of federal benefit		(200	)		(200	)
Non-deductible expenses		209,900			2,123,100
Non-taxable gains		(1,464,700	)		-
Other		1,000			5,000
Valuation allowance		492,900			241,100

Schedule of Deferred tax assets

	December 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforward	$	3,597,300		$	3,104,700
Research and development credit carryforward		125,300			125,300
Accrued compensated absences		1,000			700
Valuation allowance		(3,723,600	)		(3,230,700	)