XML 64 R39.htm IDEA: XBRL DOCUMENT v3.24.1
INCOME TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
INCOME TAXES    
U.S. federal tax benefit at statutory rate $ (1,619,241) $ (2,320,057)
State income tax benefit, net of federal benefit (33,357) (218,196)
Stock compensation 43,148 79,090
Other nondeductible 428 0
Change in state tax rate 0 116,392
Expiration of NOL Carryforward 458,930 0
Federal and state net operating loss adjustments 909 423,066
Other, including effect of tax rate brackets (7,152) 8,850
Change in realizability of IPR and D 0 0
Change in valuation allowance $ 1,156,336 $ 1,910,855