INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF INCOME BEFORE INCOME TAXES

Components of income before income taxes were as follows:

	2024			2023
United States	$	315,844		$	(67,719,971	)
Foreign		248,218			(600,443	)
Income (loss) before income tax expense	$	564,062		$	(68,320,414	)
Less: income before income tax expense – discontinued operations		(409,588	)		(736,701	)
Income before income tax expense – continuing operations		154,474			(69,057,115	)

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:

	2024			2023
Deferred tax assets:
Stock-based compensation	$	(8,387	)	$	(8,387	)
Goodwill and intangibles		487,575			270,574
Leases		-			-
Reserves		117,600			140,143
Net operating loss carryforwards		8,118,656			8,755,550
Less: valuation allowance		(8,715,444	)		(9,157,880	)
Net deferred tax assets	$	-		$	-
Deferred tax liabilities:
Right of use assets	$	-			-
Property and equipment	$	-			(82,104	)
Net deferred tax liabilities	$	-		$	(82,104	)
Net deferred taxes	$	-		$	(82,104	)

SCHEDULE OF INCOME TAX PROVISION

The income tax provision consists of the following:

	2024			2023
Current:
Federal	$	-		$	-
State		72,976			-
Foreign		(135,337	)		-
Total current		(62,361	)		-
Deferred:
Federal		(55,816	)		(4,415,124	)
State		(26,287	)		-
Foreign		-			(114,084
Less: change in valuation allowance		-			4,529,208
Total deferred		(82,103	)		-
Total income tax provision (benefit)	$	(144,464	)	$	-
Less: income tax provision (benefit) – discontinued operations		(9,127	)		-
Total income tax provision (benefit) – continuing operations		(135,337	)		-

SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX

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

	2024			2023
Tax at federal statutory rate		21.0	%		21.0	%
Income from pass-through entities taxable to noncontrolling interests		0.0	%		0.0	%
Warrant valuation		0.0	%		-14.5	%
Nondeductible expenses		-1.7	%		-0.1	%
State and local income taxes		12.9	%		0.0	%
Foreign income not subject to U.S. federal taxes		-24.0	%		-0.2	%
U.S. income taxes subject to valuation allowance		0.0	%		-6.2	%
Change in valuation allowance		-33.8	%		0.0	%
Total income tax provision		-25.6	%		0.0	%
Less: adjustment for discontinued operations		-62.0	%		0.0	%
Income tax provision (benefit) from continuing operations		-87.6	%		0.0	%