INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Nov. 30, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS

Significant components of the Company’s deferred tax assets and liabilities are as follows:

	2023			2022
Deferred tax assets:
Receivable from related party	$	1,020		$	-
Inventory		6,766			-
Deferred Revenue		-			3,082
Lease Liability		126,336			202,209
Accrued Commission		18,745			31,544
Net Operating Loss		544,191			129,220
Total deferred tax assets	$	697,058		$	366,055
Deferred tax liabilities:
Prepaid commissions	$	-		$	(1,505	)
Right-of-Use Assets		(123,371	)		(200,996	)
Total deferred tax liabilities	$	(123,371	)	$	(202,501	)
Deferred tax assets / (liabilities), net	$	573,687		$	163,554
Less valuation allowance		(573,687	)		(163,554	)
Deferred tax asset c/f	$	-		$	-

The Company’s deferred tax assets are as follows at November 30, 2023 and 2022:

	November 30, 2023			November 30, 2022
Deferred tax asset
Net operating loss	$	-		$	-
Startup/organizational costs		327,760			241,940
Total deferred tax asset		327,760			241,940
Valuation allowance		(327,760	)		(241,940	)
Deferred tax asset, net of allowance	$	-		$	-

SCHEDULE OF INCOME TAX BENEFIT

The provision for income taxes consisted of the following:

		2023		2022
Current	$	-	$	-
Deferred		-		-
Total	$	-	$	-

	2023			2022
Income taxes at statutory rate		18.5	%		19.0	%
Change in valuation allowance		(18.5	)%		(19.0	)%
Other		-	%		-	%
Effective tax rate		-	%		-	%

The income tax provision (benefit) consists of the following for the year November 30, 2023 and November 30, 2022:

	November 30, 2023		November 30, 2022
Federal
Current	$	422,230	$	186,923
Deferred		-		-
State and Local
Current		-		-
Deferred		-		-
Income tax provision / (benefit)	$	422,230	$	186,923

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of the statutory tax rate to the Company’s effective tax rates for the year ended November 30, 2023 and 2022:

	Year Ended November 30, 2023			Year Ended November 30, 2022
Statutory federal income tax rate		21.00	%		21.00	%
State taxes, net of federal tax benefit		-			-
Other		1.48			-
Change in valuation allowance		21.00			41.21
Income tax provision (benefit)		43.48	%		62.21	%