INCOME TAXES - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Non-current Deferred Tax Asset (Liability)
Accumulated net operating losses of TRS	$ 1,372,235	$ 1,229,334
Mortgage servicing rights	(116,648)	19,456
Capitalized transaction costs	68,862	81,382
Net non-current deferred tax asset	$ 1,324,449	$ 1,330,172

Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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