INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023 and 2022 are as follows in thousands:

	December 31,			December 31,
	2023			2022
Deferred tax assets:
Stock-based compensation	$	1,438		$	2,575
Assets		1,304			2,752
Liability accruals		324			323
R&D Credit		1,372			1,372
Capital Loss		528			528
Deferred state tax		(2,065	)		(2,146	)
Net operating loss carry forward		10,489			53,456
Total gross deferred tax assets		13,390			58,860
Less - valuation allowance		(13,390	)		(58,860	)
Net deferred tax assets	$	-		$	-