INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense attributable to continuing operations

	2013		2012
Deferred federal and state income tax benefit	$	11,400	$	65,700
Current state income tax benefit		1,100		6,300
Change in allowance for deferred tax assets		(12,500)		(72,000)
Provision for income tax	$	-	$	-