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INCOME TAXES - Income tax benefit reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Income Tax Disclosure [Abstract]    
Federal tax benefit (at 21%) $ 5,390 $ 6,584
Change in valuation allowance (5,390) (6,584)
Effect of rate change on Deferred Tax Asset
Tax reconciliation amount, net