INCOME TAXES (Tables)

3 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	Three Months Ended December 31, 2021			Three Months Ended December 31, 2020
Statutory U.S. Federal Income Tax Rate		21	%		21	%
State Income Taxes		5	%		5	%
Change in Valuation Allowance		(26	)%		(26	)%
Effective Income Tax Rate		0	%		0	%

Schedule of valuation allowance

	Three Months Ended December 31, 2021			Three Months Ended December 31, 2020
Tax credit (expense) at statutory rate (26%)	$	1,695		$	6,813
Increase in valuation allowance		(1,695	)		(6,813	)
Net deferred tax assets	$	—		$	—