Income Taxes

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Income Taxes

 Note 16. Income Taxes

The following table displays a reconciliation from the U.S. statutory rate to the effective tax rate and the provision for (benefit from) income taxes for the years ended December 31, 2021 and 2020, respectively:

	For the Years Ended
	December 31,			December 31,
	2021			2020
Income Tax Benefit	$	(623,358	)	$	(38,021	)
Non-deductible expenses including non-deductible pre-merger losses		163,495			—
Change in valuation allowance		459,863			38,021
Total Income Tax Benefit	$	—		$	—

Deferred tax assets (liabilities) consisted of the following:

	December 31,		December 31,
	2021		2020
Total Deferred Tax Liabilities
Lease Liability Expense	$	(24,457)	$	—
Total Deferred Tax Assets
Net operating loss carryforwards		1,230,904		770,558
Beneficial Conversion feature		—		3,524
Right of Use Asset		24,457		—
Allowance for Doubtful Accounts		17,735		14,694
Net Deferred Tax Assets		1,248,639		788,776
Valuation Allowance		(1,248,639)		(788,776	)
Total Deferred Tax Assets	$	—	$	—

The Company determined that it is not more likely than not that its deferred tax asset would be realizable. accordingly, the Company recorded a valuation allowance for the full amount of its deferred tax asset, resulting in a zero carrying value of the Company’s deferred tax asset and no benefit from or provision for income taxes for the year ended December 31, 2021 and 2010. Federal and state operating loss carry forwards are $4,812,598 and $3,669,322 as of December 31, 2021 and 2020, respectively and begin to expire in 2034. The years 2010 to 2018 remain subject to examination by the Company’s major tax jurisdictions. Utilization of the net operating loss carry forwards and credits may be subject to a substantial annual limitation due to ownership change limitations provided by Section 382 of the Internal Revenue Code of 1986, as amended, and similar state provisions.