Note 9 - Income Taxes

The Company has incurred net losses since inception. The Company has not reflected any benefit of such net operating loss carry forward in the accompanying financial statements. The net operating loss can be carried forward for 15 years.

The income tax benefit differed from the amount computed by applying the estimated US federal income tax rate of 15% to net loss as a result of the following:

	2014
Computed expected tax benefit		(15.00	)	%
State income tax, net of federal benefit		(7.30	)
Valuation allowance		22.30
Income tax benefit		-		%

The tax effect of temporary differences that give rise to significant portions of the deferred tax assets as ofDecember 31, 2014 is presented below:

Deferred Tax Assets:

	2013
Valuation allowance	$	-
Registration Fee for start-up costs		-
Net deferred tax assets	$	-

In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which those temporary differences become deductible.