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SUMMARY OF RECONCILIATION BETWEEN FEDERAL TAX RATE (Details)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]    
Statutory federal rates 21.00% 21.00%
Increase (decrease) in income tax rate resulting from other, net (primarily permanent differences) (3.00%) (121.00%)
Increase (decrease) in income tax rate resulting from valuation allowance (18.00%) 100.00%
Effective income tax rates