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INCOME TAXES - Deferred Tax Assets (Details) - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Non-current Deferred Tax Asset (Liability)    
Accumulated net operating losses of TRS $ 1,229,334 $ 985,917
Mortgage servicing rights 19,456 261,440
Capitalized transaction costs 81,382 93,903
Net non-current deferred tax asset $ 1,330,172 $ 1,341,260