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INCOME TAXES (Details) - USD ($) | Dec. 29, 2024 | Dec. 31, 2023
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INCOME TAXES |  |
Net operating loss carryforward | $ 813,000 | $ 421,000
Stock-based compensation | 127,000 | 78,000
Future tax benefit of impairment allowance | 144,000 | 49,000
Accrued compensation | 0 | 22,000
Unrealized gain on short-term investments | 0 | 2,000
Total deferred tax assets | 1,084,000 | 572,000
Less: valuation allowance | (616,000) | 0
Total deferred tax assets, net | 468,000 | 572,000
Property and equipment tax depreciation difference | (430,000) | (349,000)
Unrealized loss (gain) on short-term investments | (21,000) | 0
Goodwill | (17,000) | (17,000)
Total deferred tax liabilities | 468,000 | 366,000
Net deferred tax asset | $ 0 | $ 206,000

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