INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF THE DIFFERENCES BETWEEN THE EFFECTIVE AND STATUTORY INCOME TAX RATES

A reconciliation of the differences between the effective and statutory income tax rates for the years ended December 31, 2022 and 2023 is shown below:

	2022						2023
	Amount			Percent			Amount			Percent
Federal statutory rates	$	(221	)		21.0	%	$	(381	)		21.0	%
State income taxes		(84	)		8.0	%		(145	)		8.0	%
Permanent differences		18			(0.2	)%		-			-	%
Valuation allowance against net deferred tax assets		287			(28.8	)%		526			(29.0	)%
Effective rate	$	-			-	%	$	-			-	%

SCHEDULE OF SIGNIFICANT COMPONENTS OF THE DEFERRED TAX ASSETS AND LIABILITIES

At December 31, 2022 and 2023, the significant components of the deferred tax assets and liabilities are summarized below:

	2022			2023
Deferred income tax assets:
Net operating loss carryforwards	$	604		$	857
Amortization of intangibles		37			37
Accrued expenses		463			687
Total deferred income tax assets		1,104			1,581
Less: valuation allowance		(1,104	)		(1,581	)
Total deferred income tax assets	$	-		$	-