Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Summary of Deferred Tax Assets and Liabilities

The significant components of the Company’s deferred tax assets and liabilities at December 31, 2014 and 2013 are as follows:

	2014			2013
Federal net operating losses	$	596,000		$	33,000
State net operating losses		91,000			5,000
Stock options		231,000			—
Litigation settlement		718,000			—
Total gross deferred tax assets		1,636,000			38,000
Less valuation allowance		(1,636,000	)		(38,000	)
Net deferred tax assets	$	—		$	—

Schedule of Income Tax Rate Reconciliation

The income tax benefit for the years ended December 31, 2014 and 2013 differed from the amounts computed by applying the U.S. federal income tax rate of 34% as follows:

	2014			2013
Federal statutory rate		34.00	%		34.00	%
Permanent differences		(0.42	)%		—	%
State taxes		5.78	%		5.00	%
Valuation allowance		(41.12	)%		(39.00	)%
Other - deferred only		1.77	%		—	%
Effective tax rate		—	%		—	%