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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Deferred tax assets, liabilities

Deferred tax assets, liabilities
		Year Ended December 31,
		2023				2022
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		$	-			$	-

Schedule of effective income tax rate reconciliation

Schedule of effective income tax rate reconciliation
		2023				2022
Federal statutory blended income tax rates			(21	)%			(21	)%
State statutory income tax rate, net of federal benefit			(-	)			(-	)
Non-deductible R&D costs			6				-
Permanent differences			2				-
Change in valuation allowance			12				25
Other			1				(4	)
Effective tax rate			-	%			-	%

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- References

No definition available.

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-12

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