XML 30 R20.htm IDEA: XBRL DOCUMENT v3.23.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Effective tax rate 0.00%    
Current federal or state income tax expense $ 0    
Cash 7,178,820   $ 9,111,751
Research and development expense $ 1,015,583 $ 818,888