SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net income tax (provision) benefit	$ 660,042	$ (172,768)
State and local income tax (benefit), net of federal tax benefits	57,143	(14,736)
Dividends received deduction	(48,224)
Non-taxable gain	(35,112)
Stock compensation and related expenses		185,169
W-1 Warrant mark-to-market	(23,520)	(189,000)
Other	3,175	(343)
Total income tax expense (benefit)	$ 613,504	$ (191,678)