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INCOME TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Income Tax Disclosure [Abstract]    
Current - federal
Current - state
Deferred - federal (137,616) (85,366)
Deferred - state (11,666) (4,915)
Total (149,282) (90,281)
Change in valuation allowance 149,282 90,281
Income tax provision (benefit)