Income Tax (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The components of income taxes benefit are as follows:

	December 31,			December 31,
	2023			2022
Federal rate		21.00	%		21.00	%
Blended state tax rate		4.11	%		3.83	%
Effective tax rate		25.11	%		24.83	%

Schedule of Effective Tax Rate Reconciliation

Effective tax Rate Reconciliation, for the Year Ending December 31, 2023
			%			$
Pretax Book Income	(3,160,454	)		21.00	%		(663,695	)
Permanent Differences	78,048			-0.52	%		16,390
PY Federal Perm True-up	73,914			-0.49	%		15,522
State income tax	24,136			3.12	%		(98,586	)
Other Deferred adjustment	-			0.01	%		(391	)
Total Tax benefits				23.12	%		(730,760	)

Effective tax Rate Reconciliation, for the Year Ending December 31, 2022
			%			$
Pretax Book Income	(1,939,786	)		21.00	%		(407,354	)
Permanent Differences	27,363			-0.30	%		5,746
PY Federal Perm True-up	95,840			-1.04	%		20,126
State income tax	10,741			3.55	%		(68,890	)
Other Deferred adjustment	-			0.61	%		(11,791	)
Total Tax benefits				23.83	%		(462,163	)

Schedule of Tax Expense Summary

	Current			Deferred		Total
	Income Tax			Income Tax		Income Tax
Tax Expense Summary, for the Year Ended December 31, 2023	Expense			Benefit		Benefit
Federal	$	(637,242	)	$	-	$	(637,242	)
State		(117,654	)		24,136		(93,518	)
Total tax expense (benefit)	$	(754,896	)	$	24,136	$	(730,760	)

	Current		Deferred			Total
	Income Tax		Income Tax			Income Tax
Tax Expense Summary, for the Year Ended December 31, 2022	Expense		Benefit			Benefit
Federal		30,928		(426,457	)		(395,529	)
State		10,741		(77,375	)		(66,634	)
Total Tax Expense (Benefit)		41,669		(503,832	)		(462,163	)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets at December 31, 2023 and 2022 were as follows:

	Deferred Tax		Deferred Tax
	Assets		Assets
Deferred Tax Assets summary	December 31, 2023		December 31, 2022
Federal	$	1,101,836	$	464,594
State		202,379		84,726
Total	$	1,304,215	$	549,320

	Deferred Tax		Deferred Tax
	Assets		Assets
Deferred Tax Assets summary	December 31, 2023		December 31, 2022
Operating lease right of use lease assets	$	172	$	(139	)
Inventories allowance		169,725		209,131
Net loss carry forward		1,134,318		340,328
Total	$	1,304,215	$	549,320