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Income Taxes (Tables)
3 Months Ended
Mar. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets

The tax effect of the carry forwards that give rise to deferred tax assets at December 31, 2023 consists of the following:

 

   2023   2022 
Deferred tax assets:          
Net operating loss  $724,000   $319,000 
Total deferred tax assets   724,000   $319,000 
Valuation allowance   (724,000)   (319,000)
Deferred tax asset, net of allowance  $-   $- 
Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the statutory income tax rate and the Company’s effective tax rate is as follows:

 

   2023   2022 
Statutory U.S. federal rate   21.0%   21.0%
Book to tax differences   (9.0)%   (6.0)%
Valuation allowance   (12.0)%   (15.0)%
Effective tax rate   0.0%   0.0%