INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense (Benefit)

Income tax expense (benefit) consists of the following:

	Three Months Ended March 31,
	2021		2020
Current:
Federal	$	10,813	$	—
State and local	2,216		49
Total current income tax expense (benefit)	13,029		49
Deferred:
Federal	71,309		(127,526)
State and local	13,921		(39,391)
Total deferred income tax expense (benefit)	85,230		(166,917)
Total income tax expense (benefit)	$	98,259	$	(166,868)