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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of U.S Federal Statutory Income Tax Rate and Reported Provision for Income Taxes

The differences between income taxes expected at the U.S. federal statutory income tax rate and the reported provision for income taxes are summarized as follows:

 

   2022   2021 
Income taxes computed at the federal statutory rate  $(1,154,000)  $(281,000)
States taxes, net of federal benefits   (217,000)   (53,000)
Permanent differences   7,000    (124,000)
True-up adjustments   164,000    9,000 
Adjustment to net operating loss   (30,000)   (13,000)
Change in valuation allowance   1,230,000    462,000 
Reported income tax (benefit) expense  $-   $- 
Schedule of Deferred Tax Assets

The components of the net deferred tax assets as of December 31, 2022 and 2021 are as follows:

 

   2022   2021 
Deferred tax assets:          
Net operating losses  $6,474,000   $5,262,000 
Equity compensation   252,000    177,000 
Other deferred tax assets   94,000    141,000 
Total deferred tax assets   6,820,000    5,580,000 
Deferred tax liabilities:          
Other deferred tax liabilities   (88,000)   (78,000)
Total deferred tax liabilities   (88,000)   (78,000)
Net deferred tax assets before valuation allowance   6,732,000    5,502,000 
Less valuation allowance   (6,732,000)   (5,502,000)
Net deferred tax assets  $-   $-