Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023 and 2022 are as follows:

	2023			2022
Long term deferred taxes:
Inventory reserve	$	300,254		$	268,548
Other accruals		1,170,640			99,362
Other		89,474			15,715
Non-cash, stock-based compensation, nonqualified		2,533,983			872,967
Impairments		167,656			104,609
Operating loss carry forwards and tax credits		36,324,508			31,026,899
Less: valuation allowance		(40,586,515	)		(32,388,100	)
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:

	2023			2022
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	%