INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE

Total income tax (benefit) expense consists of the following:

For the Years Ended December 31,	2023		2022
Current provision (benefit):
Federal	$	-	$	-
State		48,647		19,245
Total current provision (benefit)		48,647		19,245
Deferred provision (benefit):
Federal		-		-
State		-		-
Total deferred provision (benefit)		-		-
Total tax provision (benefit)	$	48,647	$	19,245

SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE

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

December 31,	2023			2022
Statutory federal rate		21.00	%		21	%
State income taxes net of federal income tax benefit and others		6.98	%		6.98	%
Permanent differences for tax purposes and others		0.00	%		0	%
Change in valuation allowance		-27.98	%		-27.98	%
Effective tax rate		0.00	%		0	%

SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM THE AMOUNT COMPUTED

The income tax benefit differs from the amount computed by applying the U.S. federal statutory tax rate of 21% and California state income taxes of 6.98% due to the change in the valuation allowance.

December 31,	2023			2022
Deferred tax assets:
Net operating loss	$	1,438,000		$	862,000
Other temporary differences		-			-
Total deferred tax assets		1,438,000			862,000
Less – valuation allowance		(1,438,000	)		(862,000	)
Total deferred tax assets, net of valuation allowance	$	-		$	-