INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets and liabilities

The Company’s net deferred tax assets are as follows:

	December 31,
	2017			2016
Deferred tax asset
Net operating loss carryforward	$	594,533		$	218,065
Business combination search expenses		—			87,310
Total deferred tax assets		594,533			305,375
Valuation allowance		(594,533	)		(305,375	)
Deferred tax asset, net of allowance	$	—		$	—

Schedule of components of income tax expense (benefit)

The income tax provision (benefit) consists of the following:

	Years Ended December 31,
	2017			2016
Federal
Current	$	—		$	—
Deferred		(289,158	)		(82,382	)
State
Current	$	—		$	—
Deferred					(20,789	)
Change in valuation allowance		289,158			103,171
Income tax provision	$	—		$	—

Schedule of effective income tax rate reconciliation

A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2017 and 2016 is as follows:

	Year Ended December 31,
	2017			2016
Statutory federal income tax rate		(34.0	)%		(34.0	)%
State taxes, net of federal tax benefit		0.0	%		(8.6	)%
Deferred rate tax change		20.3	%		—
Change in valuation allowance		13.7	%		42.6	%
Income tax provision (benefit)		0.0	%		0.0	%