INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of federal and state income

Schedule of federal and state income
	2021			2020
Current provision:
Federal	$	(110,234	)	$	53,265
State		18,415			993
Deferred provision (benefit):
Federal	$	—		$	12,110
State		—			486
Total Deferred		—			12,596
Total provision for income taxes	$	91,819		$	66,854

Schedule of deferred tax assets and deferred tax liabilities

Schedule of deferred tax assets and deferred tax liabilities
	2021			2020
Deferred tax assets:
Net operating loss	$	1,732,422		$	299,088
Fixed assets		14,493			—
Lease		1,201			—
Loss on contingency		130,765			—
Intangible assets		1,707			—
Stock based compensation		284,468			189,883
Accrual to cash conversion		216,068			367,289
Total		2,381,124			856,260
Valuation allowance		(2,381,124	)		(856,260	)
Net	$	—		$	—

Schedule of income before provision for income taxes

Schedule of income before provision for income taxes
	2021			2020
Federal statutory rate times financial statement income	$	(1,552,673	)	$	(677,930	)
Permanent tax basis differences		(72,997	)		613
Deferred true up		13,911			38,048
State taxable income, net		(86,700	)		(205,098	)
Change in Valuation allowance		1,524,637			856,520
Rate change		154,179
True up		(91,819	)		54,258
Other		19,643			443
Total provision for income taxes	$	(91,819	)	$	66,854