INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Provision for Income Taxes

	December 31,
	2021			2020
Tax provision at US statutory federal income tax rate	$	1,016,000		$	96,000
State income tax, net of federal benefit		220,000			-
Change in valuation allowances		(1,236,000	)		(96,000	)
Provision for Income Taxes	$	-		$	-

Schedule of Deferred Tax Assets

	December 31,
	2021			2020
Deferred Tax Assets:
Net operating loss carry forward	$	5,765,000		$	4,969,000
Capital loss carry over		163,000			163,000
Accrued expenses		205,000			151,000
Depreciation and other		(3,000	)		(3,000	)
Gross Deferred Tax Asset		6,130,000			5,280,000
Less valuation allowance		(6,130,000	)		(5,280,000	)
Net Deferred Tax Asset	$	-		$	-