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Income tax (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of components of income tax expense (benefit)

The provision (benefit) for income taxes for the years ended December 31, 2022 and 2021 consist of the following:

  

   2022   2021 
Current:          
Federal  $-   $- 
State   14,383    9,780 
Total current   14,383    9,780 
Deferred:          
Federal   107,700   (500,400)
State   

18,300

   (150,000)
Change in valuation   126,000   650,400 
Total provision (benefit)  $14,383   $9,780 
Schedule of income tax rate reconciliation

  

   2022   2021 
Net income (loss) before taxes  $(352,542)  $(246,686)
US federal income tax rate   21%   21%
           
Computed expected tax provision (benefit)   (74,034)   (51,804)
Permanent differences and other   

200,034

    702,204 
Change in valuation   (126,000)   (650,400)
Federal income tax provision  $-   $- 
Schedule of deferred tax assets

The significant components of deferred income tax assets as of December 31, 2022 and 2021 after applying enacted corporate income tax rates are as follows:

 Schedule of deferred tax assets 

   2022   2021 
Net Operating Losses carried forward  $1,908,200   $2,409,400 
Capital Losses carried forward   371,700    577,000 
Deferred officer bonus and other   62,000    2,300 
Valuation allowance   (2,341,900)   (2,988,700)
Deferred tax assets  $-   $-