REAL ESTATE (Tables)

9 Months Ended

Sep. 30, 2021

Real Estate [Abstract]

SCHEDULE OF REAL ESTATE

Real Estate consisted of the following components:

	September 30, 2021		December 31, 2020
Land Held for Development	$	77,841,100	$	9,532,800
Construction in Progress		23,620,300		9,042,700
Held for Sale		4,002,300		1,794,800
	$	105,463,700	$	20,370,300