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STOCKHOLDERS’ DEFICIT (Tables)

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

SCHEDULE OF BLACK-SCHOLES OPTION PRICING ESTIMATE FAIR VALUE

 SCHEDULE OF BLACK-SCHOLES OPTION PRICING ESTIMATE FAIR VALUE

		Number of Options (in shares)				Weighted Average Exercise Price Per Share				Weighted Average Remaining Contractual Life				Aggregate Intrinsic Value
Outstanding at December 31, 2023			71,893			$	6.41				3.8 years			$	40,000
Granted			7,900				6.08
Exercised			(2,812	)			5.12
Forfeited or expired			—				—
Outstanding at March 31, 2024			76,981			$	6.42				4.0 years			$	85,000
Exercisable at March 31, 2024			66,106			$	6.46				3.6 years			$	74,000

SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS ESTIMATED USING BLACK-SCHOLES

The fair value of the options granted of $47,000 during the three-month period ended March 31, 2024 was estimated on the grant date using the Black-Scholes option-pricing model with the following weighted average assumptions:

SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS ESTIMATED USING BLACK-SCHOLES 

Risk-free interest rate			3.92	%
Expected term of options			4.9 years
Expected annual volatility			194.1	%
Expected dividend yield			—	%

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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-Name Accounting Standards Codification
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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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