INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 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