Annual report pursuant to Section 13 and 15(d)

INCOME TAX (Details 2)

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INCOME TAX (Details 2) - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Income Tax Disclosure [Abstract]    
Book loss $ 141,300 $ (36,300)
Meals and entertainment 600
Depreciation (100)
Other nondeductible expenses 2,400 12,100
Accrued payroll 58,900 9,900
Valuation allowance (202,600) 13,800
Income Tax Benefit