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PROPERTY AND EQUIPMENT—NET
9 Months Ended
Sep. 30, 2023
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT—NET PROPERTY AND EQUIPMENT—NET
Property and equipment—net composed of the following:
September 30,
2023
December 31,
2022
Computer equipment $240,922 $— 
Furniture and fixtures28,144 19,444 
Leasehold improvements7,726 5,902 
Property and equipment—gross276,792 25,346 
Less: accumulated depreciation(14,911)(6,729)
Property and equipment—net$261,882 $18,617 
Depreciation expense for the three months ended September 30, 2023 and 2022, was $12,770 and $1,070, respectively and depreciation expense for the nine months ended September 30, 2023, and 2022, was $14,911 and $3,211, respectively.