INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

	2021			2020
Gross deferred tax assets:
Net operating loss carryforwards	$	5,636,000		$	5,581,000
Stock based expenses		50,000			70,000
Tax credit carryforwards		200,000			200,000
All others		560,000			560,000
		6,446,000			6,411,000
Deferred tax asset valuation allowance		(6,446,000	)		(6,411,000	)
Net deferred tax asset (liability)	$	-		$	-