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INCOME TAXES (Details 2)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
INCOME TAXES    
Statutory income tax rate 21.00% 21.00%
State income taxes, net of federal benefit 0.70% 5.20%
Stock based compensation (0.70%) 0.00%
Permanent differences 0.00% (1.10%)
Change in valuation allowance (21.00%) (23.90%)
Effective tax rate 0.00% 1.20%