INVESTMENTS IN DEBT SECURITIES AVAILABLE FOR SALE (Tables)

12 Months Ended

Dec. 31, 2024

Investments, Debt and Equity Securities [Abstract]

SCHEDULE OF COST, FAIR VALUE AND MATURITIES OF SHORT TERM INVESTMENTS

A summary of the cost, fair value and maturities of the Company’s short-term investments is as follows:

	December 31, 2024				December 31, 2023
	Cost		Fair Value		Cost		Fair Value
Short-term investments
U.S. Treasury securities	$	-	$	-	$	9,796,291	$	9,857,087

	December 31, 2024				December 31, 2023
	Cost		Fair Value		Cost		Fair Value
Short-term investment maturities
Within 3 months	$	-	$	-	$	2,467,518	$	2,490,775
Between 3-12 months		-		-		7,328,773		7,366,312
Total	$	-	$	-	$	9,796,291	$	9,857,087

SCHEDULE OF INVESTMENT SECURITIES GROSS UNREALIZED GAINS (LOSSES)

The following table shows the Company’s investment in debt securities available for sale gross unrealized gains (losses) and fair value by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2024 and 2023. The Company has reviewed individual securities to determine whether a decline in fair value below the amortizable cost basis is other than temporary.

	December 31, 2024				December 31, 2023
Available for sale securities (all unrealized holding gains and losses are less than 12 months at date of measurement)	Fair Value		Unrealized Holding Gains (Losses)		Fair Value		Unrealized Holding Gains (Losses)
Investments in debt securities with unrealized gains	$	-	$	-	$	9,857,087	$	60,796

SCHEDULE OF NET REALIZED LOSSES ON SALES OF AVAILABLE FOR SALE SECURITIES AND INVESTMENT INCOME INTEREST AND DIVIDENDS

Investment income, net, which includes net realized losses on sales of available for sale securities and investment income interest and dividends, is summarized as follows:

	2024		2023
Interest and dividends accrued and paid	$	450,221	$	725,824
Realized losses		61,983		431,801
Investment income, net	$	512,204	$	1,157,625