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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Taxes [Abstract]  
Schedule of provision for income taxes
   2022   2021 
Deferred provision - federal  $9,767   $3,372 
Deferred provision - state   4,054    1,613 
    13,821    4,985 
Net change to valuation allowance   (13,821)   (4,985)
Total provision for income taxes  $
-
   $
-
 

 

Schedule of reconciliation of income taxes at the statutory federal income tax rate
   2022   2021 
Statutory U.S. tax rate   21.0%   21.0%
State taxes, net of federal benefit   9.0    7.0 
Fair value adjustments on convertible debentures   (7.1)   (14.9)
Forward purchase agreement   (8.5)   
-
 
Other   (0.1)   (0.1)
Valuation allowance   (14.5)   (13.0)
Effective tax rate   
-
%   
-
%
Schedule of net deferred tax asset
   2022   2021 
Deferred tax assets:          
Accrued compensation  $3,817   $38 
Net operating loss carryforwards   17,193    7,885 
Capitalized software   1,270    
-
 
Property and equipment   7    130 
Issuance fees on convertible debentures   
-
    25 
Gross deferred tax assets   22,287    8,078 
Valuation allowance   (21,837)   (8,027)
Total deferred tax assets   450    51 
Deferred tax liabilities:          
Prepaid expenses   (450)   (51)
Deferred tax liabilities   (450)   (51)
Net deferred tax asset  $
-
   $
-