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INCOME TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
INCOME TAXES    
Federal $ (349,000) $ (1,000)
State (73,000) (188,000)
Deferred income tax expense (benefit) (422,000) (189,000)
Change in valuation allowance 422,000 189,000
Income tax expense (benefit) $ 0 $ 0