INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF FEDERAL STATUTORY INCOME TAX RATE

The reconciliation of the federal statutory income tax rate to our effective income tax rate is as follows:

	2024			2023
Federal tax statutory rate		21.0	%		21.0	%
Permanent difference		(0.0	)%		(0.0	)%
Valuation allowance		(21.0	)%		(21.0	)%
Effective rate		0	%		0	%

SCHEDULE OF ESTIMATED DEFERRED ASSETS AND LIABILITIES

Significant components of the Company’s estimated deferred assets and liabilities as of December 31, 2024 and 2023 are as follows:

	2024			2023
	(net)			(gross)
Net operating loss	$	51,931		$	246,610
Start-up costs		444,553			-
Transaction costs		567,922			-
Valuation allowance		(1,064,406	)		(246,610	)
Deferred tax assets, net of valuation allowance	$	-		$	-