INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Taxes

Schedule of reconciliation of the statutory federal income tax

	2020		Rate		2019		Rate
Federal tax benefit as statutory rates - restated	$	(26,050)	(21.0)	%	$	(2,182)	(21.0)	%
Stock based compensation		192	0.2			21	0.2
Other permanent differences		32	—			1	—
Change in valuation allowance - restated		25,826	20.8			2,160	20.8
Total tax benefit	$	—	—	%	$	—	—	%

Schedule of deferred tax assets

	2020		2019
Deferred tax assets:
Non-qualified stock options	$	436	$	50
Net operating losses		27,550		2,110
Total deferred tax assets		27,986		2,160
Valuation allowance		(27,986)		(2,160)
Total deferred tax assets, net of valuation allowance	$	—	$	—