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INCOME TAX (Tables)
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
SCHEDULE OF PROVISION FOR INCOME TAX

 

           
   Year Ended December 31, 
   2023   2022 
         
Provision/(benefit) at statutory rate  $(2,085,850)   (697,766)
State tax provision/(benefit) net of federal benefit   (557,568)   (165,565)
Change in valuation allowance   2,496,515    929,294 
True-Up & Deferred Adjustment   (73,814)   - 
Change in tax rate   11,273    (19,027)
Other   209,444    (46,936)
Income tax provision/(benefit)  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

As of December 31, 2023 and 2022, the Company’s deferred tax assets and liabilities consisted of the effects of temporary differences attributable to the following:

 

           
   Year Ended December 31, 
   2023   2022 
Deferred tax assets (liabilities):          
NOL & AMT credit carryforward  $2,449,401   $1,586,187 
Charitable contribution   3,586    - 
Fixed assets   (21,083)   (15,414)
Intangible assets   1,995,960    434,547 
UNICAP 263a Adjustment   53,284    - 
ASC 842 - Lease Accounting   65,172    44,485 
Total net deferred tax assets   4,546,320    2,049,805 
           
Valuation allowance   (4,546,320)   (2,049,805)
Net deferred tax assets  $-   $-