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The significant components of the Company’s deferred tax assets and liabilities as of December 31, 2023 and 2022 are comprised of the following: (Details) - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets    
Net operating loss carryforwards $ 2,248,163 $ 1,763,875
Stock-based compensation 518,174 30,962
Accrued compensation 181,576 62,369
Capitalized organizational costs 22,016
Capitalized intellectual property costs 620,440
Interest expense limitation 36,202
Total deferred tax assets 3,626,571 1,857,206
Valuation allowance (3,626,571) (1,857,206)
Net deferred tax assets
Deferred tax liabilities    
Total deferred tax liabilities
Net deferred taxes