5. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Components of the net deferred tax assets

The components of the net deferred tax asset as of December 31, 2016 are as follows:
Effect of net operating loss carry forward	$	11,804,000
Less evaluation allowance		(11,804,000	)
Net deferred tax asset	$	-

Components of income tax expense (benefit)

	Year ended
	December 31,			December 31,
	2016			2015
Net loss per financial statements which approximates
net loss per income tax returns	$	( 190,619	)	$	(418,799	)
Income tax expense (benefit) applying prevailing
Federal and state income tax rates		(80,000	)		(176,000	)
Less valuation allowance		80,000			176,000
Net income tax expense (benefit)	$	-		$	-