| SCHEDULE OF DEFERRED TAX ASSETS |
The
following summarizes the deferred tax assets as of December 31, 2025 and 2024:
SCHEDULE
OF DEFERRED TAX ASSETS
| | |
December 31, | | |
December 31, | |
| | |
2025 | | |
2024 | |
| | |
| | |
| |
| Net operating loss carryforwards | |
$ | 1,860,000 | | |
$ | 1,337,000 | |
| Accrued expenses | |
| 1,037,000 | | |
| 839,000 | |
| Stock compensation | |
| 2,239,000 | | |
| 1,927,000 | |
| Capitalized R&D costs, net | |
| - | | |
| 308,000 | |
| Intangible asset, net | |
| 508,000 | | |
| 508,000 | |
| Accrued interest | |
| 5,000 | | |
| 4,000 | |
| Subtotal | |
| 5,649,000 | | |
| 4,923,000 | |
| Less valuation allowance | |
| (5,649,000 | ) | |
| (4,923,000 | ) |
| Net deferred tax asset | |
$ | 0 | | |
$ | 0 | |
|