INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of reconciliation of the federal income tax rates

	2023
U.S. federal statutory rate		21.0	%
Effects of:
State taxes, net of federal benefit		7.0	%
Stock based compensation		(0.6	)%
Permanent differences		(0.3	)%
Other		(0.3	)%
Change in valuation allowance		(26.8	)%
Effective rate		–	%

Schedule of deferred tax assets

	2023
Deferred tax asset:
Net operating losses	$	9,235,000
Stock based compensation		479,000
Total deferred tax asset		9,714,000
Less valuation allowance		(9,714,000	)
Net deferred income tax liability	$	–