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INCOME TAXES (Details)
3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
INCOME TAXES [Abstract]        
Estimated annual effective tax rate 0.00% 0.00% 0.00% 0.00%
Federal statutory rate 21.00% 21.00% 21.00% 21.00%