Schedule of Income Tax Expenses

The Company’s income tax expenses for years ended June 30, 2024 and 2023 are as follows:

	For the Years Ended June 30,
	2024		2023
Federal
Current	$	12,690	$	13,502
Deferred		—		—
State
Current		7,138		735
Deferred		—		—
Total provision for income taxes		19,828		14,237

Schedule of Deferred Tax

The Company’s deferred tax accounts are comprised of the following as of:

	June 30, 2024			June 30, 2023
Deferred tax assets
Net operating loss
Federal	$	1,758,686			1,086,843
State		212,385			34,863
Capitalized R&D expense		70,451			55,540
Accrued warranty expense		7,382			-
Lease liabilities		109,903			-
Less: valuation allowance		(2,034,319	)		(1,172,171	)
Total deferred tax assets		124,488			5,075

Deferred tax liabilities:
Depreciation of property and equipment	$	(14,371	)	$	(5,075	)
Right of use assets		(110,117	)		-
Total deferred tax liability		(124,488	)		(5,075	)
Total deferred tax accounts, net	$	-		$	-

Schedule of Income Tax Expenses

The income tax provision (benefit) consists of the following for the year ended December 31, 2023 and the period from January 7, 2022 (inception) through December 31, 2022:

	For the year ended December 31, 2023			For the Period from January 7, 2022 (inception) through December 31, 2022
Current
Federal	$	458,077		$	173,680
State		—			—
Deferred
Federal		(162,336	)		(67,458	)
State					—
Valuation allowance		135,678			128,052
Income tax provision		431,419		$	234,274

Schedule of Deferred Tax

The Company’s net deferred tax assets were as follows as of:

	December 31, 2023			December 31, 2022
Deferred tax assets:
Start-up costs	$	263,730		$	128,052
Valuation allowance		(263,730	)		(128,052	)
Total deferred tax assets		—			—
Accrued interest income		(33,937	)		(60,594	)
Deferred tax liability, net	$	(33,937	)	$	(60,594	)