STOCK BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF STOCK-BASED COMPENSATION

Stock-based compensation, including stock options, and restricted stock, expense is included in the consolidated statement of operations as follows:

	Years Ended December 31,
	2022		2021
Research and development	$	21,922	$	73,447
Sales and marketing		25,811		224,076
General and administrative		1,192,396		7,258,760
Total	$	1,240,129	$	7,556,282

SCHEDULE OF STOCK-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY

The following table reflects the stock option activity:

	Number of Shares			Weighted Average Exercise Price			Contractual Life (Years)
Outstanding at December 31, 2020		1,920,269		$	4.40			8.66
Exercised		(555,004	)	$	(2.72	)
Forfeitures		(26,590	)	$	(2.52	)
Outstanding at December 31, 2021		1,338,675		$	5.14			8.26
Granted		173,500			0.97
Exercised		-			-
Forfeitures		(734,253	)		3.13
Outstanding at December 31, 2022		777,922			6.15			7.56

SCHEDULE OF STOCK-BASED PAYMENT AWARD, STOCK OPTIONS, VALUATION ASSUMPTIONS

The Company uses the following inputs when valuing stock-based awards.

	For the Years Ended December 31,
	2022			2021
Expected life (years)		6			n/a
Risk-free interest rate		3.04	%		n/a
Expected volatility		128.67	%		n/a
Stock Price	$	0.84			n/a
Exercise Price	$	0.97			n/a

SCHEDULE OF RESTRICTED STOCK ACTIVITY

The following table reflects the restricted stock activity:

	Number of Shares			Weighted Average Grant Price
Outstanding at December 31, 2020		1,072,503		$	5.30
Granted		622,000		$	3.91
Vested		(1,201,891	)	$	5.71
Forfeitures		(42,612	)	$	3.17
Outstanding at December 31, 2021		450,000		$	2.48
Granted		542,248		$	1.06
Vested		(331,686	)	$	1.29
Outstanding at December 31, 2022		660,562		$	1.91