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SCHEDULE OF INCOME TAX PROVISION CHARGES (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Current:    
U.S. federal
State and local 6,700 7,700
Total 6,700 7,700
Deferred:    
U.S. federal 1,719,000
State and local (1,365,000)
Total 354,000
Provision for income taxes $ 360,700 $ 7,700