v3.25.1
Income Taxes (Tables)
3 Months Ended
Mar. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of federal and state income tax expense
          
   March 31, 2025  December 31, 2024
       
Deferred tax assets/(liabilities)          
Net operating loss carryforward  $336,700   $595,300 
R&D Credits   39,000    41,300 
Stock-based compensation   600    —   
Operating lease assets   300    800 
Capitalize research & development costs   81,300    73,400 
Depreciation & amortization   900    600 
Total deferred tax assets   458,800    711,400 
Valuation allowance   (458,800)   (711,400)
Net  $—     $—   
Schedule of reconciliation of the statutory federal rate
                    
   March 31, 2025  December 31, 2024
   Amount  %  Amount  %
Statutory federal tax rate   5,300    21.00    (568,900)   (21.00)
State tax, net of federal benefit   3,100    12.00    (272,900)   (10.00)
NOL adjustment and other attributes   244,200    959.00    (168,000)   (6.00)
Stock based compensation   —            1,027,100    38.00 
Other   —            (136,300)   (5.00)
Valuation allowance   (252,600)   (992.00)   119,000    4.00 
                     
Provision (Benefit) for income taxes   —            —