INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

INCOME TAXES

Schedule of reconciliation of income tax expense

	2022			2021
Current:
Federal	$	-		$	-
State		-			-
Foreign		-			-
		-			-
Deferred
Federal		(980,426	)		(292,851	)
State		(51,256	)		(81,363	)
		(1,031,682	)		(374,214	)
Valuation allowance		1,031,682			374,214
Total provision for income taxes	$	-		$	-

Schedule of net deferred tax assets

	2022			2021
Depreciation and amortization	$	-		$	-
Reserves and accruals		171,889			171,338
Research and development credits		-			-
Net operating loss carryforwards		1,586,709			555,578
Gross deferred tax assets		1,758,598			726,916
Valuation allowance		(1,758,598	)		(726,916	)
Net deferred tax assets	$	-		$	-

Schedule of reconciliation of the federal income tax provision

	Year Ended December 31,
	2022			2021
Statutory federal income tax rate		21.0	%		21.0	%
State income taxes, net of federal benefit		0.7	%		5.2	%
Stock based compensation	(0.7		%)		0.0	%
Permanent differences		0.0	%	(1.1		%)
Change in valuation allowance	(21.0		%)	(23.9		%)
Effective tax rate		0.0	%		1.2	%