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TAXES - Summary of Reconciliation of Federal Income Tax Rate (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Federal income taxes 21.00% 21.00%
State tax, net of Federal benefit 4.35% 4.35%
Change in valuation allowance (44.10%) (32.03%)
Other (0.60%) 0.00%
Provision for income tax (19.35%) (6.68%)