Other Current Liabilities

6 Months Ended

Jun. 30, 2025

Other Current Liabilities [Abstract]

OTHER CURRENT LIABILITIES

NOTE 7 — OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following as of June 30, 2025 and December 31, 2024:

	June 30, 2025		December 31, 2024
Payroll and payroll tax payable	$	4,057	$	4,659
Federal income tax payable		230,273		204,762
State income tax payable		118,355		105,976
Credit card payable		5,172		10,726
Accrued professional fees		460,242		502,942
Tenant-contributed emergency reserve		1,000		1,000
Total other current liabilities	$	819,099	$	830,065

As of June 30, 2025, accrued professional fees totaled $ 460,242, consisting of $ 385,000 in legal fees, $70,149 in printing cost, $1,102 in transfer agent fees and $ 3,991 in other miscellaneous fees. As of December 31, 2024, accrued professional fees totaled $502,942, consisting of $450,000 in legal fees, $12,000 in audit fees, and $40,942 in other miscellaneous fees.