XML 97 R25.htm IDEA: XBRL DOCUMENT v3.25.2
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Deferred tax assets, liabilities
               
   

Year Ended

December 31,

  
    2024     2023  
Deferred tax assets:                
Net operating loss carryforwards   $ 4,999,000     $ 3,504,000  
R&D costs     376,000       200,000  
Accrued bonus     50,000       -  
Stock-based compensation     323,000       215,000  
Total deferred tax assets     5,748,000       3,919,000  
Valuation allowance     (5,748,000 )     (3,919,000 )
Net deferred tax assets   $ -     $ -  
Schedule of effective income tax rate reconciliation
               
    2024     2023  
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     (3 )     2  
Change in valuation allowance     24       12  
Other     -       1  
Effective tax rate     - %     - %