PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

3 Months Ended

Mar. 31, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

As of March 31, 2024 and December 31, 2023, the prepaid expenses and other current assets of the Company consisted of the following:

	March 31, 2024		December 31, 2023
Prepaid research and development	$	187,701	$	46,320
Prepaid value-added taxes		241,577		243,429
Prepaid insurance		509,715		149,559
Prepaid other		82,353		62,036
Deferred offering costs (see Note 7)		395,660		567,603
Franchise tax receivable		58,758		79,258
R&D tax incentive receivable		397,022		145,349
Total prepaid expenses and other current assets	$	1,872,786	$	1,293,554