INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ 55,278
State	800	823
Deferred:
Federal	(2,835)	18,070
State	14,604	(3,838)
Income Tax Expense (Benefit)	$ 67,847	$ 15,055