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INCOME TAXES (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
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Deferred tax assets: |  |
Net operating loss carryforwards | $ 3,504,000 | $ 3,256,000
R&D costs | 200,000 | 97,000
Stock-based compensation | 215,000 | 23,000
Total deferred tax assets | 3,919,000 | 3,376,000
Valuation allowance | (3,919,000) | (3,376,000)
Net deferred tax assets |  |

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