Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Taxes [Abstract]

Schedule of federal and state income tax expense

	For the Years Ended December 31,
	2022			2021
Current
Federal	$	-		$	-
State		-			-
Total current		-			-
Deferred
Federal		(7,954	)		(8,918	)
State		(1,068	)		4,294	)
Total deferred		(9,022	)		(4,624	)
Change in valuation allowance		9,022			4,624
Total income tax expense (benefit)	$	-		$	-

Schedule of deferred tax assets and liabilities

	As of December 31,
	2022			2021
Deferred tax assets:
Net operating loss carry forwards	$	26,768		$	23,350
Capitalized research and development		3,418			-
Stock option expense		2,477			920
Research and development credits		3,710			1,551
Operating lease liability		1,481			1,564
RSU expense		2,199			1,960
Other		408			7
Total deferred tax assets		40,461			29,352
Valuation allowance		(38,983	)		(27,803	)
Deferred tax assets, net of valuation allowance		1,478			1,549
Deferred tax liabilities:
Operating right-of-use asset		(1,456	)		(1,549	)
Other		(22	)		-
Total deferred tax liabilities		(1,478	)		(1,549	)
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,
	2022			2021
U.S. federal statutory rate		(21.0	)%		(21.0	)%
State taxes, net of federal benefit		(2.2	)%		(0.6	)%
Research and development credits		(3.3	)%		(2.8	)%
True-up to prior years return		(0.7	)%		8.2	%
Other		(0.3	)%		0.6	%
State rate change		-	%		1.5	%
Stock-based compensation		0.1	%		1.2	%
Goodwill impairment		10.4	%		-	%
Change in valuation allowance		17.0	%		12.9	%
Effective tax rate		-	%		-	%