Annual report [Section 13 and 15(d), not S-K Item 405]

INCOME TAXES (Tables)

v3.25.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF RECONCILIATION OF STATUTORY INCOME TAX RATES AND EFFECTIVE TAX RATE

A reconciliation of the statutory income tax rates and the effective tax rate is as follows:

 

    December 31,  
    2024     2023  
             
Statutory U.S. federal rate     21.0 %     21.0 %
State income tax, net of federal benefit     7.0 %     7.0 %
Permanent differences     - %     - %
Valuation allowance     (28.0 )%     (28.0 )%
                 
Provision for income taxes     0.0 %     0.0 %
SCHEDULE OF DEFERRED TAX ASSETS

The tax effects of the temporary differences and carry forwards that give rise to deferred tax assets consist of the following:

 

    2024     2023  
    December 31,  
    2024     2023  
             
Deferred tax assets:                
Net operating loss carry forwards   $ 4,008,548     $ 3,059,299  
Depreciation and amortization     (50,078 )     (35,541 )
Valuation allowance     (3,958,470 )     (3,023,758 )
                 
Total   $ -     $ -