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INCOME TAX EXPENSE - Income tax expense (benefit) (Details) - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Current:    
Federal $ 672,064 $ 1,290,009
State and local (168,846) 367,441
Total current 503,218 1,657,450
Deferred:    
Federal (96,804) 96,804
State and local 52,641 (52,641)
Total deferred (44,163) 44,163
Income tax expense $ 459,055 $ 1,701,613