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INCOME TAXES (Details 2)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
INCOME TAXES    
Statutory income tax rate 21.00% 21.00%
State income taxes, net of federal benefit 3.00% 5.70%
Stock based compensation (0.70%) 0.70%
Meals and entertainment 0.10% (0.00%)
Change in valuation allowance (23.20%) (25.90%)
Effective tax rate (0.00%) (1.50%)