INCOME TAXES (Details)	12 Months Ended
Dec. 31, 2023	Dec. 31, 2022
INCOME TAXES
U.S. federal statutory income tax (benefit)	21.00%	21.00%
State and local income tax, net of benefits	6.64%	6.64%
Amortization of debt discount	0.00%	0.00%
Meals and entertainment	0.48%	0.02%
Other income - PPP loan	0.00%	0.00%
Officer life insurance and D&O insurance	23.99%	2.49%
Stock-based compensation	0.00%	0.00%
Tax rate changes and other	0.00%	0.00%
Valuation allowance for deferred income tax assets	(52.11%)	(30.15%)
Effective income tax rate	0.00%	0.00%

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Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit).

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