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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($) | 12 Months Ended
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Jan. 03, 2021 | Dec. 29, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |
Total expense (benefit) computed by applying statutory federal rate | $ 193,600 | $ (119,500)
State income tax (benefit), net of federal tax benefit | 47,400 | (36,000)
Paycheck Protection Program loan forgiveness | (111,000) | 0
Other permanent differences | 0 | 53,500
Provision for income taxes (benefit) | $ (130,000) | $ (102,000)

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- Definition Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.7) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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