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INCOME TAXES (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Current:        
Federal     $ 0 $ 0
State     3,000 0
Total     3,000 0
Deferred:        
Federal     (17,000) 74,000
State     (3,000) 17,000
Total     (20,000) 91,000
Valuation allowance     (15,000) 14,000
Total $ (36,103) $ 4,605 $ (32,159) $ 105,354