Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	December 31, 2022
Income tax expense (benefit) at federal statutory rate		(1,448,463	)	21.00%
State and local income taxes, net of federal tax benefit		(307,021	)	4.45%
Prior year true-ups		39,787		-0.58%
Other		31,442		-0.46%
Changes in valuation allowance		1,684,255		-24.42%
Total provision expense (benefit) for income taxes	$	0		0.00%

Schedule of deferred taxes

	December 31, 2022
Deferred tax assets:
Stock based compensation		618,691
Federal net operation losses		2,324,319
State net operation losses		397,846
Other assets		12,772
Total deferred tax assets	$	3,353,628
Less: Valuation allowance		(2,787,033	)
Total deferred tax assets, net of valuation allowance	$	566,595
Deferred tax liabilities:
Capitalized software		(556,492	)
Property & equipment		(10,103	)
Total deferred tax liabilities	$	(566,595	)
Total net deferred tax asset (liability)	$	–