STOCK OPTIONS AND RESTRICTED STOCK UNITS (Tables)

12 Months Ended

Dec. 31, 2023

STOCK OPTIONS AND RESTRICTED STOCK UNITS

Schedule of Share-based Compensation, Stock Options, Activity

	Years Ended December 31,
	2023				2022
			Weighted				Weighted
			average exercise				average exercise
	Shares		price		Shares		price
Outstanding at beginning or year		15,000	$	2.17		15,000	$	2.17
Granted		-		-		-		-
Exercised		-		-		-		-
Forfeited		-		-		-		-
Outstanding at end of year		15,000	$	2.17		15,000	$	2.17
Options exercisable at end of year		15,000	$	2.17		15,000	$	2.17

Schedule of Stock Options Outstanding

		Options Outstanding and Exercisable
				Weighted average
				remaining		Weighted		Aggregate
				contractual life		average		intrinsic
Exercise price		Number outstanding		(Years)		exercise price		value
$	2.13		10,000	NA	(1)	$	2.13	$	27,300
$	2.25		5,000	NA	(1)	$	2.25	$	13,050
			15,000					$	40,350