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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
U.S. federal statutory tax rate 21.00% 21.00%
State tax benefit, net (2.49%) 0.77%
Rate change 1.87% (8.02%)
Employee stock-based compensation (8.61%) 19.93%
Excess Employee remuneration (5.95%) (30.83%)
Melt loan settlement (4.52%)
Other 1.71% 2.97%
Uncertain tax positions 0.09% (11.71%)
Research and development tax credit 2.66% 0.53%
Provision-to-return true-ups (0.75%) 1.72%
Other true-ups (1.87%) (0.43%)
Total 7.66% (8.59%)
Change in valuation allowance (8.59%) 5.71%
Effective income tax rate (0.93%) (2.88%)
NOL $ 2,448,000 $ 4,669,000
Depreciation and amortization 1,753,000 1,637,000
Other 443,000 854,000
Research and development credits 655,000 220,000
Deferred stock compensation 1,523,000 1,059,000
Basis difference in Eton (583,000)
Basis difference in Melt investments 3,620,000 3,405,000
Federal benefit of state ASC740-10 reserves 104,000 88,000
Limitation Under 163(j) 4,605,000 2,893,000
Section 174 capitalized expenses 2,276,000 1,261,000
ASC 842 lease liability 2,304,000 1,710,000
ASC 842 ROU asset (2,121,000) (1,582,000)
Total deferred tax assets, net 17,610,000 15,631,000
Valuation allowance (17,610,000) (15,631,000)
Net deferred tax assets