INCOME TAX - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Federal NOL carryforwards	$ 1,905,900	$ 1,926,000
UNICAP	1,865,900	598,400
Lease liability	586,300	736,400
Stock based compensation	15,400	54,900
Investments	200	7,000
Impairment loss on note receivable and real estate and loss provision on fee build contracts	1,046,700	0
Sec. 163(j) interest deduction carryforwards	273,100	0
Tax Credits	72,000	0
Total assets	5,765,500	3,322,700
Deferred tax liabilities:
Property and equipment	480,200	1,948,900
Right of use assets	553,800	724,800
Sec. 481(a) adjustments	72,200	0
Total liabilities	1,106,200	2,673,700
Subtotal deferred tax assets	4,659,300	649,000
Valuation allowance	0	0
Net deferred tax assets	$ 4,659,300	$ 649,000