Income Taxes (Tables)

3 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

For the three months ended March 31, 2026, the expected tax expense (benefit) based on the U. S. federal statutory rate is reconciled with the actual tax provision (benefit) as follows:

	For the Three Months Ended March 31,
	2026
Expected tax at statutory rates
Federal	$	(163,000	)	21	%
State		76,000		(10	)%
Permanent Differences		(2,000	)	0	%
Temporary difference for derivative gain		1,000		(0	)%
Temporary difference for stock compensation		11,000		(1	)%
Other		127,000		(16	)%
Prior Year True-Ups		-		0	%
Current Year Change in Valuation Allowance
Federal		28,000		(4	)%
State		(78,000	)	10	%
Income tax expense	$	-		0	%

Schedule of Deferred Tax Assets and Liabilities

As of March 31, 2026 and December 31, 2025, significant components of the Company’s deferred tax assets are as follows:

	As of
	March 31, 2026			December 31, 2025
Deferred Tax Assets (Liabilities):
Accrued payroll	$	46,000		$	141,000
ASC842-ROU (Liability)		822,000			822,000
Loss from derivatives		(57,000	)		(57,000	)
Stock based compensation		(470,000	)		(460,000	)
Depreciation		3,000			3,000
Net operating loss		13,235,000			13,102,000
Net deferred tax assets (liabilities)		13,579,000			13,551,000
Valuation allowance		(13,579,000	)		(13,551,000	)
Net deferred tax assets (liabilities)	$	-		$	-