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TAXES (Tables) | 9 Months Ended
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Sep. 30, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF INCOME TAX PROVISION | The provision for income tax consists of the following: SCHEDULE OF INCOME TAX PROVISION
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Income tax provision – current |  | $ | 55,782 |  |  | $ | 1,067,639 |  |  | $ | 2,067,219 |  |  | $ | 1,301,709 |
Income tax (recovery) provision - deferred |  |  | (677,447 | ) |  |  | 38,407 |  |  |  | (974,691 | ) |  |  | (65,158 | )
Income tax (recovery) provision |  | $ | (621,665 | ) |  | $ | 1,106,046 |  |  | $ | 1,092,528 |  |  | $ | 1,236,551 |
SCHEDULE OF RECONCILIATION OF INCOME TAXES | The following table reconciles the statutory tax rate to the Company’s effective tax: SCHEDULE OF RECONCILIATION OF INCOME TAXES
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Net (loss) income before income taxes |  | $ | (3,123,898 | ) |  | $ | 5,063,433 |  |  | $ | 4,587,607 |  |  | $ | 7,816,387 |
Income tax at the federal statutory rate |  |  | 21 | % |  |  | 21 | % |  |  | 21 | % |  |  | 21 | %
Statutory U.S. federal income tax (recovery) provision |  |  | (656,018 | ) |  |  | 1,063,321 |  |  |  | 963,398 |  |  |  | 1,641,441 |
S Corporation benefits |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (642,278 | )
State margin tax |  |  | 17,736 |  |  |  | 39,113 |  |  |  | 101,473 |  |  |  | 83,349 |
Non-deductible expense |  |  | 16,617 |  |  |  | - |  |  |  | 27,657 |  |  |  | - |
Other adjustments |  |  | - |  |  |  | 3,612 |  |  |  | - |  |  |  | 154,039 |
Total |  | $ | (621,665 | ) |  | $ | 1,106,046 |  |  | $ | 1,092,528 |  |  | $ | 1,236,551 |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The Company’s deferred tax assets and liabilities consist of the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | September 30, 2024 |  |  | December 31, 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Allowance for credit loss |  | $ | 16,480 |  |  | $ | 117,046 |
Property and equipment |  |  | 150,324 |  |  |  | 16,480 |
Lease liability – operating |  |  | 2,155,121 |  |  |  | 310,426 |
Lease liability – financing |  |  | 18,395 |  |  |  | 24,920 |
Other temporary difference |  |  | 750,467 |  |  |  | - |
Warranty liabilities |  |  | 127,814 |  |  |  | - |
Return liabilities |  |  | 34,370 |  |  |  | - |
Total deferred tax assets |  |  | 3,252,971 |  |  |  | 468,872 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right of use assets – operating |  |  | (2,126,373 | ) |  |  | (310,426 | )
Right of use assets – financing |  |  | (17,306 | ) |  |  | (23,845 | )
Total deferred tax liabilities |  |  | (2,143,679 | ) |  |  | (334,271 | )
Deferred tax assets, net |  | $ | 1,109,292 |  |  | $ | 134,601 |

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