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INCOME TAXES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 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

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Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed in connection with a business combination.

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