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INCOME TAXES (Details - Deferred tax assets and liabilities) - USD ($) | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets |  |
Net operating losses | $ 25,562,308 | $ 20,932,619
Unrealized loss on digital assets | 21,657,531 | 0
Stock-based compensation | 3,819,466 | 0
Depreciation and amortization | 776,599 | 1,562,438
Research & development credit | 1,099,535 | 1,099,535
Lease liability | 174,998 | 162,786
Accrued expenses | 47,898 | 94,561
Capital loss carryover | 187,549 | 178,442
Vendor settlements and reserves | 262,168 | 689,253
Other | 26,066 | 41,554
Total | 53,614,118 | 24,761,188
Valuation allowance | (53,296,785) | (24,431,492)
Net deferred tax asset | 317,333 | 329,696
Deferred tax liabilities |  |
Prepaid expenses | (145,763) | (174,457)
Right-of-use assets | (171,570) | (155,239)
Total net deferred taxes deferred tax liabilities | $ 0 | $ 0

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