INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

	Year-Ended December 31, 2023			Year-Ended December 31, 2022
Federal statutory tax rate		-21	%		-21	%
State tax rate, net of federal benefit		-7	%		-7	%
Total federal and state tax rate		-28	%		-28	%
Valuation allowance		28	%		28	%
Effective tax rate		-	%		-	%

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Deferred tax assets and liabilities consist of the following:

	December 31, 2023			December 31, 2022
Net deferred tax assets:
Net operating loss carryforwards		4,718,000			6,690,000
Stock-based compensation		3,506,000			3,514,000
Goodwill		187,000			202,000
Research credits		342,000			86,000
Other Capitalized Costs		208,000			-
Operating lease liability		-			-
Gross deferred tax assets		8,961,000			10,492,000
Less: valuation allowance		(6,944,000	)		(9,174,000	)
Total deferred tax assets		2,017,000			1,318,000
Deferred tax liabilities:
Derivative income		1,108,000			1,108,000
Fixed Assets		909,000			210,000
Operating lease right-of-use asset		-			-
Total deferred tax liabilities		2,017,000			1,318,000
Net deferred income tax assets (liabilities)		-			-