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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
SCHEDULE OF NET LOSS BEFORE INCOME TAXES

Components of net loss before income taxes were as follows:

 

   2021 
     
United States  $(643,233)
Net loss before income taxes  $(643,233)
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effects of temporary differences that give rise to deferred tax assets or liabilities are presented below:

 

   2021 
     
Deferred tax assets:     
Net operating loss carryforwards  $108,018 
Less: valuation allowance   (108,018)
Net deferred tax assets  $- 
SCHEDULE OF INCOME TAX EXPENSE BENEFIT

The income tax benefit consists of the following:

   2021 
     
Current:     
Federal  $- 
State   - 
Total current   - 
Deferred:     
Federal   (108,018)
State   - 
Less: valuation allowance   108,018 
Total deferred   - 
Total income tax provision (benefit)  $- 
SCHEDULE OF RECONCILIATION OF THE STATUTORY FEDERAL INCOME TAX RATE

A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows:

 

   2021 
     
Tax at federal statutory rate   21.0%
U.S. income taxes subject to valuation allowance   -16.8%
State and local income taxes   0.0%
Losses attributable to noncontrolling interests   -4.2%
Total income tax provision (benefit)   0.0%