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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of deferred tax assets
   As of December 31, 
   2022   2021 
Current:        
Accrued expenses  $133,591   $144,077 
           
Stock compensation   354,274    1,800,762 
           
Net operating loss carryforward   20,980,803    19,481,137 
           
Research and development credit carry forward   1,340,317    252,536 
           
Capitalized research and development   1,419,818    
-
 
           
Total deferred tax assets   24,228,803    21,678,512 
           
Valuation allowance   (24,228,803)   (21,678,512)
           
Deferred tax asset, net of valuation allowance  $
-
   $
-
 

 

Schedule of federal income tax rate to effective tax rate
   For the Years Ended December 31, 
   2022   2021 
U.S. statutory federal rate   21.0%   21.0%
State income taxes, net of federal tax   7.1%   7.0%
Permanent differences   0.1%   (2.5)%
Prior year true-ups   (10.9)%   (2.7)%
R&D tax credit   3.7%   0.1%
Change in valuation allowance   (21.0)%   (22.9)%
Income tax provision (benefit)   
-
%   
-
%

 

Schedule of income tax provision consists
   For the Years Ended
December 31,
 
   2022   2021 
Federal        
Current  $
-
   $
-
 
Deferred   (1,909,246)   (2,723,112)
State and local          
Current   
-
    
-
 
Deferred   (641,044)   (905,577)
Change in valuation allowance   2,550,290    3,628,689 
Income tax provision (benefit)  $
-
   $
-