Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of federal and state income tax expense

	For the Years Ended December 31,
	2020			2019
Current
Federal	$	-		$	-
State		-			-
Total current		-			-
Deferred
Federal		(6,211	)		(1,614	)
State		(2,439	)		(930	)
Total deferred		(8,650	)		(2,544	)
Change in valuation allowance		8,650			2,544
Total income tax expense (benefit)	$	-		$	-

Schedule of deferred tax assets and liabilities

	As of December 31,
	2020			2019
Deferred tax assets:
Net operating loss carry forwards	$	19,371		$	3,806
Organization costs/legal fees		8			9
Stock option expense		443			111
Research and development credits		70			-
Operating lease liability		330			-
Restricted stock expense		-			238
RSU expense		1,796			12
Charitable contributions		2			2
Total deferred tax assets		22,020			4,178
Valuation allowance		(21,698	)		(4,176	)
Deferred tax assets, net of valuation allowance		322			2
Deferred tax liabilities:
Operating right-of-use asset		(322	)		-
Depreciation		-			(2	)
Total deferred tax liabilities		(322	)		(2	)
Deferred tax assets, net of valuation allowance and deferred tax liabilities	$	-		$	-

Schedule of federal income tax to income before provision for income taxes

	For the Years Ended December 31,
	2020			2019
U.S. federal statutory rate		(21.0	)%		(21.0	)%
State taxes, net of federal benefit		(9.4	)%		(12.1	)%
Option expense		1.2	%		0.5	%
Other		1.9	%		0.1	%
True-up to prior years return		1.8	%		-	%
Change in valuation allowance		25.5	%		32.5	%
Effective tax rate		-	%		-	%