INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

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, 2022 and 2021 are as follows in thousands:

	December 31, 2022			December 31, 2021
Deferred tax assets:
Stock-based compensation	$	2,575		$	1,164
Assets		2,752			5,736
Liability accruals		323			361
R&D Credit		1,372			4,792
Capital Loss		528			528
Deferred state tax		(2,146	)		(2,246	)
Net operating loss carry forward		53,456			57,343
Total gross deferred tax assets		58,860			67,678
Less - valuation allowance		(58,860	)		(67,678	)
Net deferred tax assets	$	-		$	-