Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of components of the income taxes

	2023			2022
Current
State and local	$	—		$	—
Federal		11,000			—
Total Current Tax Expense (Benefit)	$	11,000		$	—
Deferred
State and local		(39,000	)		56,000
Federal		(360,000	)		551,000
Total Deferred Tax Expense		(399,000	)		607,000
Total Income Taxes	$	(388,000	)	$	607,000

Schedule of components of deferred tax assets and liability

	2023			2022
Deferred tax assets (liability):
Net operating loss carryforward	$	804,000		$	477,000
Capital loss carryforward		47,000			331,000
Stock options and RSU		27,000			30,000
Tax credit carryforward		148,000			—
Other		182,000			—
Total deferred tax assets		1,208,000			838,000
Valuation allowance		(1,208,000	)		(838,000	)
Deferred tax assets, net of valuation allowance	$	—		$	—

	2023			2022
Deferred Tax Liability(1)		(762,000	)		(1,161,000	)
Total deferred tax liability	$	(762,000	)	$	(1,161,000	)

Schedule of reconciliation of income tax

	Years Ended
	December 31,
	2023			2022
Income tax - statutory rate		21.00	%		21.00	%
Permanent differences		(0.19)	%		(8.4)	%
Change in valuation allowance		(1.98)	%		(48.79)	%
State		2.46	%		1.28	%
Other		—			(0.43)	%
Total		21.29	%		(35.34)	%