INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal	$ 28,000	$ 0
State	0	0
Total	28,000	0
Deferred:
Federal	9,000	(104,000)
State	0	(17,000)
Total	9,000	(121,000)
(Reduced) additional valuation allowance	(149,000)	121,000
Total	$ (112,578)	$ 0