PROPERTY AND EQUIPMENT—NET

9 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT—NET

PROPERTY AND EQUIPMENT—NET

Property and equipment—net composed of the following:

	September 30, 2024		December 31, 2023
Computer equipment	$	934,411	$	356,939
Furniture and fixtures	91,125		91,125
Leasehold improvements	38,405		22,418
Property and equipment—gross	1,063,941		470,482
Less: accumulated depreciation	(175,422)		(69,762)
Property and equipment—net	$	888,519	$	400,720

Depreciation expense for the three months ended September 30, 2024 and 2023, was $46,297 and $12,770, respectively. Depreciation expense for the nine months ended September 30, 2024 and 2023, was $105,660 and $14,911, respectively.