Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes

Schedule of Income taxes

	For the Years Ended December 31,
Income (loss) before income taxes	2023			2022
Domestic		(8,403,400	)		(11,548,400	)
Foreign		(1,593,300	)		(1,630,700	)
Total income (loss) before income taxes	$	(9,996,700	)	$	(13,179,100	)

Schedule of Income tax provision

Income tax provision (benefit):	For the Years Ended December 31,
Current	2023		2022
Federal		-		-
State		-		-
Foreign		-		-
Total Current		-		-
Deferred
Federal		-		-
State		-		-
Foreign		-		-
Total Deferred		-		-
Total income tax provision (benefit)	$	-	$	-

Schedule of U.S. Federal Statutory Rate And The Effective Tax Rate

Rate Reconciliation	For the Years Ended December 31,
	2023					2022
Expected tax at statutory rates	$	(2,099,400	)	21	%	$	(2,767,700	)	21	%
Permanent Differences	$	(83,000	)	1	%		3,000		0	%
State Income Tax, Net of Federal benefit	$	(448,100	)	4	%		(589,200	)	4	%
State Rate Change-Federal Impact	$	-		0	%		53,200		0	%
State Rate Change Adjustment	$	-		0	%		(253,200	)	2	%
Foreign taxes at rate different than US Taxes	$	(33,800	)	0	%		(35,800	)	0	%
Current Year Change in Valuation Allowance	$	2,630,700		-26	%		5,134,200		-39	%
Prior Year True-Ups	$	33,600		0	%		(1,544,500	)	12	%
Income tax provision (benefit)	$	-		0	%	$	-		0	%

Schedule of Deferred Tax Assests and Liabilities

Deferred Tax Assets/(Liabilities) Detail	For the Years Ended December 31,
	2023			2022
Deferred Tax Assets (Liabilities):
Stock Based Compensation	$	1,406,400			1,145,700
Accrued Bonus	$	63,300			13,100
Depreciation	$	(7,800	)		(12,500	)
ROU (Asset)	$	(92,600	)		(132,300	)
ROU Liability	$	95,700			135,500
Capitalized R&D	$	1,960,100			1,314,202
R&D Credit	$	29,800			29,800
Net Operating Losses (US)	$	16,665,000			15,364,200
Net Operating Losses (Foreign)	$	1,042,600			674,100
Net deferred tax assets (liabilities)		21,162,500			18,531,802
Valuation allowance		(21,162,500	)		(18,531,802	)
Net deferred tax assets (liabilities)	$	-		$	-