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Income Tax (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax [Abstract]

Schedule of Income Tax (Benefit) Expense

Total income tax (benefit) expense consists of the following:

For the Years Ended December 31,		2023				2022
Current provision (benefit):
Federal		$	-			$	-
State			800				1,600
Total current provision (benefit)			800				1,600
Deferred provision (benefit):
Federal			-				-
State			-				-
Total deferred provision (benefit)			-				-
Total tax provision (benefit)		$	800			$	1,600

Schedule of Company’s Effective Tax Rate to the Statutory Federal Rate

A reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows:

Description		December 31, 2023				December 31, 2022
Statutory federal rate			21.00	%			21.00	%
State income taxes net of federal income tax benefit and others			6.98	%			6.98	%
Permanent differences for tax purposes and others			0.00	%			0.00	%
Change in valuation allowance			-27.98	%			-27.98	%
Effective tax rate			0	%			0	%

Schedule of Deferred Tax Assets

The income tax benefit differs from the amount computed by applying the U.S. federal statutory tax rate of 21% and California state income taxes of 6.98% due to the change in the valuation allowance.

Deferred tax assets		December 31, 2023				December 31, 2022
Deferred tax assets:
Net operating loss		$	3,354,545			$	2,515,031
Other temporary differences			-				-
Total deferred tax assets			3,354,545				2,515,031
Less – valuation allowance			(3,354,545	)			(2,515,031	)
Total deferred tax assets, net of valuation allowance		$	-			$	-

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-9

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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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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
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