Income Taxes

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Income Taxes

Note 4. Income Taxes

As of December 31, 2025, the Company has approximately $4,700 in gross deferred tax assets resulting from net operating loss of $22,400, available to offset future taxable income indefinitely but it is limited to 80% of future taxable income, and subject to the change in ownership provisions under IRC 382. A valuation allowance has been recorded to fully offset these deferred tax assets because the Company’s management believes future realization of the related tax benefits is uncertain.

The difference between the tax provision at the statutory federal income tax rate on December 31, 2025, and the tax provisions attributable to loss before income taxes is as follows:

	2025
Statutory federal income taxes	$	(4,700	)	21.0	%
Valuation allowance	$	4,700		(21.0	)%
Effective income tax rate, net	$	-		-