Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Taxes [Abstract]

Schedule of a Reconciliation of Income Tax Expense (Benefit) Computed at the Statutory Federal Income Tax Rate to Income Taxes

A reconciliation of income tax expense (benefit) computed at the statutory federal income tax rate to income taxes as reflected in the financial statements is as follows:

		2022				2021
Income taxes at U.S. statutory rate			21	%			21	%
State income taxes			1.6				6.9
Tax Credits			1.0				0.1
Permanent Differences/Others			(10.5	)			(5.0	)
Change in valuation allowance			(13.1	)			(23.0	)
Total provision for income taxes			0	%			0	%

Schedule of Deferred Tax Assets and Liabilities

The significant components of the Company’s deferred tax assets and liabilities as of December 31, 2022 and 2021 are comprised of the following:

		Years Ended December 31,
		2022				2021
Deferred tax assets
Net operating loss carryforwards		$	13,499,811			$	10,896,410
Tax credits carryforwards			430,468				161,943
Stock-based compensation			1,511,849				1,541,936
Lease liability			722,126				1,169,887
Section 174 Capitalization			1,547,343				-
Loss on impairment of debt			3,288,363				4,140,318
Other			114,973				23,933
Total deferred tax assets			21,114,933				17,934,427
Valuation allowance			(20,217,401	)			(16,670,590	)
Net deferred tax assets			897,533				1,263,837
Deferred tax liabilities
Right of use assets			(722,127	)			(1,169,887	)
Fixed assets			(175,406	)			(93,950	)
Total deferred tax liabilities			(897,533	)			(1,263,837	)
Net deferred taxes		$	—			$	—