INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE

A reconciliation of the statutory income tax rates and the effective tax rate is as follows:

	December 31,
	2022			2021
Statutory U.S. federal rate		21.0	%		21.0	%
State income tax, net of federal benefit		7.0	%		7.0	%
Permanent differences		(7.5	)%		(4.0	)%
Valuation allowance		(20.5	)%		(24.0	)%
Provision for income taxes		0.0	%		0.0	%

SCHEDULE OF DEFERRED TAX ASSETS

The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following:

	December 31,
	2022			2021
Deferred tax assets:
Net operating loss carry forwards	$	1,674,531		$	1,073,527
Valuation allowance		(1,674,531	)		(1,073,527	)
	$	-		$	-