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Income Taxes - Net deferred tax assets (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Stock-based compensation expense | $ 1,387,849 | $ 1,059,866
Research expenses | 16,282,709 | 6,758,291
Unrealized losses | 172 | 10,419
Accrued Bonus | 602,121 | 0
R&D credit carryforward | 6,295,756 | 4,146,850
NOL carryforward | 19,095,948 | 20,842,910
Gross deferred tax assets | 43,664,555 | 32,818,336
Valuation allowance | (43,274,909) | (32,039,948)
Net deferred tax assets | 389,646 | 778,388
Net deferred tax liabilities: |  |
Prepaid expenses deducted for tax | (173,497) | (353,224)
Right of use | (103,034) | (117,445)
Tax depreciation in excess of book | (113,115) | (307,719)
Total deferred tax liabilities | (389,646) | (778,388)
Net deferred taxes | $ 0 | $ 0

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