Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Deferred Tax Liabilities

Significant items making up the deferred tax assets and deferred tax liabilities as of December 31, 2022 and 2021 are as follows:

	2022			2021
Long term deferred taxes:
Inventory reserve	$	268,548		$	93,570
Other accruals		99,362			91,792
Other		15,715			15,169
Non-cash, stock-based compensation, nonqualified		872,967			814,202
Impairment loss on investment		104,609			104,609
Operating loss carry forwards and tax credits		31,026,899			28,435,535
Less: valuation allowance		(32,388,100	)		(29,554,877	)
Total net deferred tax assets	$	-		$	-

Schedule of U.S. Federal Statutory Tax Rate to Effective Income Tax Rate

The following table reconciles the U.S. Federal statutory tax rate to the Company’s effective tax rate:

	2022			2021
Statutory U.S. Federal tax rate		21	%		21	%
Permanent differences		(0	)		(0	)
State tax expense		(0	)		(0	)
Refundable AMT and R&D tax credit		(0	)		(0	)
Valuation allowance		(21	)		(21	)
Effective tax rate		0	%		0	%