INCOME TAXES - Summary of Significant Components of the Company's Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss	$ 16,555,000	$ 13,125,000
Capitalized R&D	13,328,000	6,788,000
Stock compensation	1,849,000	675,000
R&D credit	1,350,000	1,381,000
Intangible assets	441,000	0
Accruals and other temporary differences	575,000	179,000
Gross deferred tax assets	34,098,000	22,148,000
Valuation allowance	(33,661,000)	(22,118,000)
Total deferred tax assets	437,000	30,000
Deferred tax liabilities:
Embedded debt derivative liabilities	(274,000)	0
Other	(163,000)	0
Depreciation	0	(30,000)
Total deferred tax liabilities	(437,000)	(30,000)
Net deferred tax assets	$ 0	$ 0