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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of federal and state income
          
   2022  2021
Current provision:          
Federal  $—     $(110,234)
State   —      18,415 
Deferred provision (benefit):          
Federal  $—     $—   
State   —      —   
Total Deferred   —      —   
Total provision for income taxes  $—     $(91,819)
Schedule of deferred tax assets and deferred tax liabilities
          
   2022  2021
Deferred tax assets:          
Net operating loss  $3,170,457   $1,732,422 
Fixed assets   (51,573)   14,493 
Lease   52,340    1,201 
Loss on contingency   (193,398)   130,765 
Intangible assets   1,663,044    1,707 
Research and development   64,189    0 
Stock based compensation   95,908    284,468 
Accrual to cash conversion   1,099,403    216,068 
Total  $5,900,370   $2,381,124 
Valuation allowance  $(5,900,370)  $(2,381,124)
Net  $—     $—   
Schedule of income before provision for income taxes
          
   2022  2021
Federal statutory rate times financial statement income  $(3,551,627)  $(1,552,673)
Permanent tax basis differences   (2,268)   (72,997)
Deferred true up   159,849    13,911 
State taxable income, net   (158,480)   (86,700)
Change in Valuation allowance   3,519,246    1,524,637 
Rate change   —      154,179 
True up   —      (91,819)
Other   33,280    19,643 
           
Total provision for income taxes  $—     $(91,819)