4. Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

4. Income Taxes

4. Income Taxes 

The Company has a net operating loss carried forward of approximately $3,450,000 available to offset taxable income in future years which commence expiring in fiscal 2027. The Company is subject to United States federal and state income taxes at an approximate rate of 21%.  As of December 31, 2023, and 2022, the Company had no uncertain tax positions.

The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of December 31, 2023 and 2022 are as follows:

The significant components of deferred income tax assets and liabilities at December 31, 2023 and 2022 are as follows:

	2023			2022
Net operating loss carried forward		723,486			795,515
Valuation allowance		(723,486	)		(795,515	)
Net deferred income tax asset		—			—