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INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF RECONCILIATION OF THE STATUTORY FEDERAL INCOME TAX RATE

The following is a reconciliation of the statutory federal income tax rate applied to pre-tax net loss compared to the income taxes in the consolidated statement of operations as of December 31:

 

    2024 
Income tax benefit at statutory U.S. federal rate   

(21

)%
State income taxes, net of federal benefit   

(0.95

)%
Stock-based compensation   

0.60

%
Non-deductible derivative liability change   

0.40

%
Change in valuation allowance   

21

%
      
Total tax expense  -%
SCHEDULE OF DEFERRED INCOME TAX ASSETS AND LIABILITIES

 

    2024 
Deferred tax assets:     
Net operating losses  $

1,628,300

 
Stock compensation expense   132,400 
Accrued expenses   162,700 
Extinguishment of debt   66,600 
Depreciation   18,900 
Amortization   179,100 
Allowance for doubtful accounts   188,900 
Deferred tax assets:   2,376,900 
      
Deferred tax liabilities:     
Prepaid expenses   (28,700)
Other   (64,400)
Deferred tax liabilities:   (93,100)
      
Valuation allowance   (2,283,800)
Net deferred tax asset/(liability)  $- 
SCHEDULE OF INCOME TAX EXAMINATION

The following table sets forth the tax years subject to examination for the major jurisdictions where the Company conducted business as of December 31, 2024:

 

      
Federal   2024 
Utah   2024