INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION STATUTORY FEDERAL INCOME TAX RATE

The following is a reconciliation of the statutory federal income tax rate applied to pre-tax net loss compared to the income taxes in the statement of operations as of December 31, 2021 and 2020.

		December 31, 2021				December 31, 2020
Income tax benefit at statutory U.S. federal rate		$	(6,946,677	)		$	(2,260,323	)
Permanent differences - equity based compensation			310,384				(101,870	)
Permanent difference - non-deductible compensation			765,339				-
Income tax benefit attributable to U.S. states			(965,708	)			(379,115	)
Basis adjustments			70,544				-
Change in valuation allowance			6,766,118				2,741,308
	$	-			$	-

SCHEDULE OF DEFERRED TAX

Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table sets forth deferred income tax assets and liabilities as of the date shown:

	December 31, 2021			December 31, 2020
Deferred tax assets:
Net operating losses	$	11,733,274		$	4,346,179
Intangible assets		85,758			65,759
Equity based compensation		569,350			1,435,982
Warrants		156,851			-
Accrued compensation		33,147			-
Property and equipment		73,646			108,918
Lease liability		260,674			275,339
Other		93,268			28,686
Deferred tax assets		13,005,968			6,260,863
Deferred tax liabilities
ROU asset		(247,695	)		(268,708	)
Deferred tax liabilities		(247,695	)		(268,708	)
Valuation allowance		12,758,273			5,992,155
Net deferred tax asset/(liability)	$	-		$	-