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INCOME TAXES (Details 2) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
INCOME TAXES |  |
Income (Loss) before income tax | $ (3,402,592) | $ (2,880,060)
US statutory corporate income tax rate | 28.00% | 28.00%
Income tax expense computed at US statutory corporate income tax rate | $ (952,726) | $ (806,417)
Reconciling items: |  |
Change in valuation allowance on deferred tax assets | 2,121,178 | 553,005
Provision to prior year tax return | (1,188,884) | 36,032
Incentive stock options and warrants | 45,720 | 183,076
Gain Upon Debt Extinguishment | 0 | 0
Meals and Entertainment | 3,347 | 0
Other | (29,235) | 34,304
Income tax expense (benefit) | $ 0 | $ 0

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