INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF PROVISION FOR INCOME TAXES

The Company’s provision for income taxes consisted of the following:

	For the year ended December 31,
	2022			2021
Computed “expected” tax benefit	$	(3,007,284	)	$	(1,619,223	)
State taxes, net of federal benefit		(8,797	)		44,332
Non-deductible items		86,955			-
Change in deferred tax asset valuation allowance		(1,351,029	)		1,395,737
Stock-based compensation		544,640			171,727
Return-to-provision adjustments		3,662,174			-
Other		73,371			9,077
Income tax expense	$	30		$	1,650

SCHEDULE OF NET DEFERRED TAX ASSETS

The Company’s net deferred tax assets were comprised of the following as of December 31, 2022 and 2021:

	2022			2021
Deferred tax assets:
Accrual to cash	$	447,973		$	331,855
Stock options		234,350			157,196
Property and equipment		451			373
Capitalized R&D		1,054,824			1,199,792
Operating lease liabilities		16,960			35,559
Net operating loss carryforwards		50,244,447			51,780,342
Total gross deferred tax assets		51,999,005			53,505,117
Deferred tax liabilities:
Right-of-use asset		(16,707	)		(35,508	)
Gross deferred tax liabilities		(16,707	)		(35,508	)
Less: Deferred tax asset valuation allowance		(51,982,298	)		(53,469,609	)
Total net deferred tax assets	$	-		$	-