INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

INCOME TAXES

Schedule of reconciliation of income tax expense

	2021			2020
Current:
Federal	$	-		$	-
State		-			-
Foreign		-			-
		-			-
Deferred:
Federal		(292,851	)		(264,815	)
State		(81,363	)		(73,573	)
		(374,214	)		(338,388	)
Valuation allowance		374,214			338,388
Total provision for income taxes	$	-		$	-

Schedule of net deferred tax assets

	2021			2020
Depreciation & Amortization	$	-			-
Reserves and Accruals		171,338			169,791
Research & Development Credits		-			-
Net Operating Loss Carryforwards		555,578			182,911
Gross Deferred Tax Assets		726,916			352,702
Valuation Allowance		(726,916	)		(352,702	)
Net Deferred Tax Assets	$	-		$	-