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5A. INCOME TAXES (Details 1)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Income Tax Disclosure [Abstract]    
Statutory federal tax rate 34.00% 34.00%
State taxes, net of federal benefit 4.00% 4.00%
Nondeductible expenses 0.00% 0.00%
Valuation allowance (38.00%) (38.00%)
Effective rate 0.00% 0.00%