INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current:
Federal	$ 0	$ 0
State	(6,000)	0
Total	(6,000)	0
Deferred:
Federal	(24,000)	15,000
State	2,000	1,000
Total	(22,000)	16,000
Change in valuation allowance	52,000	13,000
Total	$ 23,801	$ 29,326