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SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2021 | Dec. 31, 2020
Income Tax Disclosure [Abstract] |  |
Federal tax (benefit) rate | 20.00% | 21.00%
State income taxes | $ (2) | $ 4
Change in valuation allowance | (5) | 3
Expiration of NOLs |  | (27)
Expiration of stock options | (14) |
Permanent differences | (4) | (5)
Changes in Federal and state rates | $ 3 | $ 3
Effective income tax rate | (2.00%) | (1.00%)

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