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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
INCOME TAXES  
Schedule of provision for income tax expense

 

 

2025

 

 

2024

 

Income tax provision attributable to:

 

 

 

 

 

 

Federal

 

$(1,232,321 )

 

$(1,122,740 )

State and local

 

 

(342,374 )

 

 

(311,930 )

Valuation allowance

 

 

1,574,695

 

 

 

1,434,670

 

Net provision for income tax

 

$-

 

 

$-

 

Schedule of deferred tax asset

 

 

2025

 

 

2024

 

Deferred tax asset attributable to:

 

 

 

 

 

 

Net operating loss carryover

 

$9,236,107

 

 

$7,661,412

 

Valuation allowance

 

 

(9,236,107 )

 

 

(7,661,412 )

Net deferred tax asset

 

$-

 

 

$-

 

Schedule of effective tax rate

 

 

2025

 

 

2024

 

 

 

 

 

 

 

 

Tax at federal statutory rate

 

 

21.0%

 

 

21.0%

State, net of federal benefit

 

 

5.7%

 

 

5.7%

Change in temporary differences

 

 

(0.0 )%

 

 

(0.0 )%

Permanent differences

 

 

(0.4 )%

 

 

(0.4 )%

Valuation allowance

 

 

(26.3 )%

 

 

(26.1 )%

Provision for taxes

 

 

-

 

 

 

-