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INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Schedule Of Effective Income Tax Rate Reconciliation Abstract    
“Expected” income tax benefit $ 474,000 $ 389,000
State tax expense, net of Federal benefit 49,000 99,000
Decrease in valuation allowance 0 (1,915,000)
Other (111,000) 45,000
Income tax provision $ 412,000 $ (1,382,000)