SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2022

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES

Potentially dilutive securities outlined in the table below have been excluded from the computation of diluted net loss per share for the three months ended March 31, 2022 and 2021 because the effect of their inclusion would have been anti-dilutive.

	For the Three Months Ended March 31,
	2022		2021
Warrants to purchase shares of common stock		32,768,766		5,979,611
Restricted stock units - vested and unissued		2,785,820		1,207,825
Restricted stock units - unvested		4,793,102		2,071,459
Restricted stock awards - vested and unissued		42,131		44,390
Restricted stock awards - unvested		6,477		26,596
Options to purchase shares of common stock		1,141,434		369,361
Total potentially dilutive securities		41,537,730		9,699,242

SCHEDULE OF FAIR VALUE HIERARCHY OF VALUATION INPUTS ON RECURRING BASIS

The following table provides the financial liabilities measured on a recurring basis and reported at fair value on the balance sheet as of March 31, 2022 and indicates the fair value of the valuation inputs the Company utilized to determine such fair value:

	Level	March 31, 2022		December 31, 2021
Warrant liabilities - January 2021 Warrants	3	$	41,201	$	333,471
Warrant liabilities - February 2021 Warrants	3		41,695		320,203
Warrant liabilities - February 2022 Warrants	3		3,890,229		—
Fair value as of March 31, 2022		$	3,973,125	$	653,674

SCHEDULE OF FAIR VALUE OF WARRANT LIABILITIES

The following table presents the changes in fair value of the warrant liabilities:

	Total Warrant Liabilities
Fair value as of December 31, 2021	$	653,674
Issuance of February 2022 warrants		3,595,420
Change in fair value		(275,969	)
Fair value as of March 31, 2022	$	3,973,125

Initial Measurement [Member]

SCHEDULE OF BLACK SCHOLES VALUATION MODELS OF WARRANT LIABILITIES

The Company established the initial fair value of its warrant liabilities at the respective dates of issuance. The Company used a Black Scholes valuation model in order to determine their value. The key inputs into the Black Scholes valuation model for the initial valuations are below:

	February 2022 Warrants
	February 15, 2022
Term (years)		5.0
Stock price	$	0.32
Exercise price	$	0.55
Dividend yield		—	%
Expected volatility		74.1	%
Risk free interest rate		1.9	%
Number of warrants		23,000,000
Value (per share)	$	0.16

Subsequent Measurement [Member]

SCHEDULE OF BLACK SCHOLES VALUATION MODELS OF WARRANT LIABILITIES

The key inputs into the Black Scholes valuation model for the Level 3 valuations as of March 31, 2022 are below:

	January 2021 Warrants			February 2021 Warrants			February 2022 Warrants
Term (years)		3.8			3.9			4.9
Stock price	$	0.33		$	0.33		$	0.33
Exercise price	$	4.95		$	4.90		$	0.55
Dividend yield		—	%		—	%		—	%
Expected volatility		76.0	%		76.0	%		75.3	%
Risk free interest rate		2.44	%		2.44	%		2.42	%
Number of warrants		1,821,449			1,714,005			23,000,000
Value (per share)	$	0.02		$	0.02		$	0.17