INCOME TAXES - Deferred Taxes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 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	$ 0	$ 0