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INCOME TAXES | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
INCOME TAXES | NOTE 11—INCOME TAXES As of December 31, 2024 and 2023, the Company had net operating loss carry forwards of $4,615,303 and $1,572,261, respectively, that may be available to reduce future years’ taxable income in varying amounts through 2042. As of December 31, 2024, the Company has a net deferred tax asset of $1,131,379. The Company had no amounts recorded for uncertain tax positions, interest or penalties in the accompanying financial statements. The Company regularly assesses its tax positions and adjusts amounts recorded as necessary to ensure compliance with applicable tax laws and regulations. Deferred income tax assets and liabilities at December 31, 2024 and 2023, consisted of the following temporary differences and carry-forward items: SCHEDULE OF DEFERRED INCOME TAX ASSETS AND LIABILITIES
|  | December 31, 2024 |  |  | December 31, 2023 |
Deferred tax assets |  |  |  |  |  |  |  |
Deductible temporary differences, net |  | $ | 974,718 |  |  | $ | 62,000 |
Loss carryforwards |  |  | 4,615,303 |  |  |  | 1,572,261 |
Expected tax rate |  |  | 24.6 | % |  |  | 25.7 | %
Total deferred tax assets |  |  | 1,374,838 |  |  |  | 419,188 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Deductible temporary differences, net |  |  | 989,890 |  |  |  | 232,958 |
Expected tax rate |  |  | 24.6 | % |  |  | 25.7 | %
Total deferred tax liabilities |  |  | 243,459 |  |  |  | 59,754 |
Deferred tax valuation allowance |  |  | (1,131,379 | ) |  |  | (359,434 | )
Net deferred tax asset |  | $ | - |  |  | $ | - | -
The components for the income tax expense: SCHEDULE OF INCOME TAX EXPENSE
|  | December 31, 2024 |  |  | December 31, 2023 |
Taxable income |  |  |  |  |  |  |  |
Financial statement pretax loss |  | $ | (3,239,916 | ) |  | $ | (1,617,461 | )
Non-deductible expenses |  |  | 8,978 |  |  |  | 713,812 |
Total taxable income |  |  | (3,230,938 | ) |  |  | (903,649 | )
Decrease (increase) in taxable temporary differences |  |  | (756,932 | ) |  |  | 93,552 |
Increase in deductible temporary differences |  |  | 912,718 |  |  |  | 58,300 |
Federal taxable loss |  | $ | (3,075,152 | ) |  | $ | (751,797 | )

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