INCOME TAX - Schedule of Reconciliation of the Income Tax (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Amount
U.S. federal statutory tax rate	$ (4,470,229)	$ 3,005,042
State and local income taxes, net of federal income tax effect	12,669	298,894
REIT income not subject to corporate income tax	(2,219,849)	(2,136,742)
Nontaxable items temporary differences	6,175,695	(711,653)
Federal excise tax	(111,665)	(7,954)
Total income tax expense (benefit), including excise tax	$ (613,379)	$ 447,587
Percent
U.S. federal statutory tax rate	21.00%	21.00%
State and local income taxes, net of federal income tax effect	(0.10%)	2.10%
REIT income not subject to corporate income tax	10.40%	(14.90%)
Nontaxable items temporary differences	(29.00%)	(5.00%)
Federal excise tax	0.50%	(0.10%)
Effective tax rate	2.90%	3.10%