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INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Schedule Of Components Of Income Tax Expense Benefit Abstract    
Federal $ (105,826) $ 92,334
State and local 22,410 37,545
Total current tax (benefit) provision (83,416) 129,879
Federal (78,677) 51,207
State and local (30,091) (3,081)
Total deferred tax (benefit) provision (108,768) 48,126
Total (benefit) provision $ (192,184) $ 178,005