Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Details - Provision for income taxes)

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INCOME TAXES (Details - Provision for income taxes) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Income tax benefit at U.S. statutory rate of 21% $ (2,360,761) $ (1,441,624)
State income taxes (404,702) (247,135)
Non-deductible expenses 271,648 201,521
Change in valuation allowance 2,493,815 1,487,238
Total provision for income tax