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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2023
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:

 

   2023   2022 
Income taxes computed at the federal statutory rate  $(611,000)  $(1,154,000)
States taxes, net of federal benefits   (115,000)   (217,000)
Permanent differences   2,000    7,000 
True-up adjustments   (89,000)   164,000 
Adjustment to net operating loss   (45,000)   (30,000)
Change in valuation allowance   858,000    1,230,000 
Reported income tax (benefit) expense  $-   $- 
Schedule of Deferred Tax Assets

The components of the net deferred tax assets as of December 31, 2023 and 2022 are as follows:

 

   2023   2022 
Deferred tax assets:          
Net operating losses  $7,195,000   $6,474,000 
Equity compensation   268,000    252,000 
Other deferred tax assets   127,000    94,000 
Total deferred tax assets   7,590,000    6,820,000 
Deferred tax liabilities:          
Other deferred tax liabilities   -    (88,000)
Total deferred tax liabilities   -    (88,000)
Net deferred tax assets before valuation allowance   7,590,000    6,732,000 
Less valuation allowance   (7,590,000)   (6,732,000)
Net deferred tax assets  $-   $-