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INCOME TAXES (Details) - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Net loss before income taxes $ (442,347) $ (272,841)
UNITED STATES    
Net loss before income taxes (173,017) (95,739)
Foreign [Member]    
Net loss before income taxes $ (269,330) $ (177,102)