v3.23.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Taxes [Abstract]  
Schedule of reconciliation of the expected statutory federal tax
   Year Ended December 31, 
   2022   2021 
Federal statutory rate  $(1,462,067)  $(2,056,480)
State income taxes, net   (141,438)   (198,940)
Change in valuation allowance   1,630,110    3,655,210 
Change in state tax rates   
-
    (178,644)
True-up of prior year deferred items   
-
    (929,450)
Other, net   (26,605)   (291,696)
Total income tax expense  $
-
   $
-
 

 

Schedule of deferred tax assets and liabilities
   December 31, 
   2022   2021 
Assets:        
Net operating loss carryforwards  $5,471,098   $4,960,487 
Stock-based compensation   2,142,362    1,046,464 
Property and equipment   (24,310)   33,803 
Intangible assets   216,726    135,012 
Subtotal   7,805,876    6,175,766 
Valuation allowance   (7,805,876)   (6,175,766)
Net deferred tax asset  $
-
   $
-