INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS AND LIABILITIES

Significant components of the Company’s deferred tax assets and liabilities for federal and state income taxes as of December 31, 2021 and 2020 are as follows in thousands:

	December 31, 2021			December 31, 2020
Deferred tax assets:
Stock-based compensation	$	1,164		$	1,164
Assets		5,736			6,227
Liability accruals		361			173
R&D Credit		4,792			4,760
Capital Loss		528			528
Deferred state tax		(2,246	)		(2,086
Net operating loss carry forward		57,343			56,090
Total gross deferred tax assets		67,678			66,856
Less - valuation allowance		(67,678	)		(66,856	)
Net deferred tax assets	$	-		$	-