Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense Benefit

The Company’s tax expense differs from the “expected” tax expense for the period (computed by applying the corporate tax rate of 21% to loss before taxes), are approximately as follows:

	December 31, 2022			December 31, 2021
Federal income tax benefit - 21%	$	(311,000	)	$	(366,000	)
Non-deductible items		(15,000	)		-
Subtotal		(326,000	)		(366,000	)
Change in valuation allowance		326,000			366,000
Income tax benefit	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at December 31, 2022 and 2021 are approximately as follows:

	December 31, 2022			December 31, 2021
Deferred Tax Assets
Amortization of debt discount	$	(10,000	)	$	-
Share based payments		(6,000	)		-
Other		(1,184,000	)		1,184,000
Net operating loss carryforwards		4,910,000			5,785,000
Total deferred tax assets		3,710,000			6,969,000
Less: valuation allowance		(3,710,000	)		(6,969,000	)
Net deferred tax asset recorded	$	-		$	-