Classification of Boolean Algebras through von Neumann regular $\mathcal{C}^{\infty}-$Rings

In this paper, we introduce the concept of a "von Neumann regular $\mathcal{C}^{\infty}$-ring", which is a model for a specific equational theory. We delve into the characteristics of these rings and demonstrate that each Boolean space can be effectively represented as the image of a von Neumann regular $\mathcal{C}^{\infty}$-ring through a specific functor. Additionally, we establish that every homomorphism between Boolean algebras can be expressed through a $\mathcal{C}^{\infty}$-ring homomorphism between von Neumann regular $\mathcal{C}^{\infty}$-rings.