Income Tax (Tables)

9 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of Effective Tax Rate Reconciliation

Effective Tax Rate Reconciliation, for the nine months ended September 30, 2024
		%			$
Pretax book income	3,120,248		21.00	%		655,252
Permanent differences	62,388		0.42	%		13,102
State income tax	198,768		8.54	%		266,516
Other deferred adjustment	-		0.02	%		767
Total tax expense			29.99	%		935,637

Effective Tax Rate Reconciliation, for the nine months ended September 30, 2023
			%			$
Pretax book loss	(2,528,058	)		21.90	%		(553,685	)
Permanent differences	78,989			-0.68	%		17,300
Other deferred adjustment	-			-1.11	%		27,995
Total tax benefits				20.11	%		(508,390	)

Schedule of Tax Expense Summary

	Current		Deferred		Total
Tax Expense Summary, for the nine months ended September 30, 2024	Income Tax Expense		Income Tax Expense		Income Tax Expense
Federal	$	-	$	627,380	$	627,380
State		198,768		109,489		308,257
Total tax expense	$	198,768	$	736,869	$	935,637

	Current		Deferred			Total
Tax Expense Summary, for the nine months ended September 30, 2023	Income Tax Benefit		Income Tax Expense			Income Tax Benefit
Federal	$	-	$	(432,339	)	$	(432,339	)
State		-		(76,051	)		(76,051	)
Total tax benefit	$	-	$	(508,390	)	$	(508,390	)

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 September 30, 2024 and December 31, 2023 were as follows:

	Deferred Tax		Deferred Tax
	Assets		Assets
Deferred Tax Assets Summary	September 30, 2024		December 31, 2023
Federal	$	474,456	$	1,101,836
State		92,891		202,379
Total	$	567,347	$	1,304,215

	Deferred Tax		Deferred Tax
	Assets		Assets
Deferred Tax Assets Summary	September 30, 2024		December 31, 2023
Operating lease right of use lease assets	$	1,245	$	172
Inventories allowance		145,301		169,725
Net loss carry forward		420,801		1,134,318
Total	$	567,347	$	1,304,215