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Other Current Liabilities
 12 Months Ended
Dec. 31, 2024
Other Current Liabilities [Abstract]  
OTHER CURRENT LIABILITIES

NOTE 7 — OTHER CURRENT LIABILITIES

 

Other current liabilities consisted of the following as of December 31, 2024 and 2023:

 

   December 31,
2024		   December 31,
2023		 
Payroll and payroll tax payable  $4,659   $2,873 
Federal income tax payable   204,762    
—
 
State income tax payable   105,976    5,505 
Credit card payable   10,726    1,112 
Accrued professional fees   502,942    
—
 
Tenant-contributed emergency reserve   1,000    
—
 
Total other current liabilities  $830,065   $9,490 

 

As of December 31, 2024, accrued professional fees consisted of legal fees of $450,000, audit fees of $12,000, and miscellaneous fees of $40,942.