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Income Taxes (Details - State Income Tax Expense) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Current federal tax benefit $ (166,700) $ 167,800
Current state tax benefit (16,000) 126,700
Deferred tax benefit (389,000)  
Change in valuation allowance 449,000  
Income tax expense (benefit) $ (122,700) $ 294,500