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SUMMARY OF RECONCILIATION BETWEEN FEDERAL TAX RATE (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Statutory Federal rates 21.00% 21.00%
Nondeductible/nontaxable items 2.00% (3.00%)
State taxes 4.00%
Rate change 69.00%
Prior year rate change adjustment 173.00%
Deferred true-ups 147.00%
Valuation allowance (409.00%) (18.00%)
Effective income tax rates 7.00% 0.00%