INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

INCOME TAXES

Schedule of components of income tax expense (benefit)

	Years Ended
	December 31,
	2023		2022
INCOME TAX PROVISION (BENEFIT):
Current
Federal	$	—	$	—
State, net of federal benefit		—		—
Valuation Allowance		—		—
Total current		—		—
Deferred:
Federal		(15,326)		1,996
State, net of federal benefit		(5,139)		(4,407)
Valuation Allowance		20,465		2,411
Total deferred		—		—
Total income tax provision (benefit)	$	—	$	—

Schedule of effective income tax rate reconciliation

	Twelve Months Ended
	December 31,
	2023				2022
	$		%		$		%
Federal income tax provision (benefit) at statutory rate	$	(15,326)	21.0	%	$	(13,419)	21.0	%
State tax expense net of federal tax benefit		(5,041)	6.9	%		(4,407)	6.9	%
Nondeductible expenses		—	0.0	%		—	0.0	%
Expiration of net operating losses		—	0.0	%		15,415	(24.1)	%
Return-to-provision adjustments		(98)	0.1	%		—	0.0	%
Change in valuation allowance		20,465	(28.0)	%		2,411	(3.8)	%
Income tax provision (benefit)	$	—	0.0	%	$	—	0.0	%

Schedule of deferred tax assets and liabilities

	Twelve Months Ended
	December 31,
	2023		2022
DEFERRED TAX ASSETS, NET
Net operating loss carryforward	$	206,442	$	189,084
Accruals		3,613		506
Total deferred tax assets	$	210,055	$	189,590
Valuation allowance		(210,055)		(189,590)
Net deferred tax assets	$	—	$	—