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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF INCOME TAX PROVISION CHARGES | The income tax provision charged to continuing operations for the years ended December 31, 2024 and 2023 was as follows: SCHEDULE OF INCOME TAX PROVISION CHARGES
|  | December 31, |
|  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |
U.S. federal |  | $ | 144,000 |  |  | $ | - |
State and local |  |  | 196,000 |  |  |  | 111,000 |
Foreign |  |  | 62,000 |  |  |  | 317,000 |
Total |  |  | 402,000 |  |  |  | 428,000 |
Deferred: |  |  |  |  |  |  |  |
U.S. federal |  |  | - |  |  |  | - |
State and local |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
Total |  |  | - |  |  |  | - |
Provision for income taxes |  | $ | 402,000 |  |  | $ | 428,000 |
SCHEDULE OF PROVISION DIFFERS FROM THE AMOUNT OF INCOME TAX | The provision for income taxes differs from the expected amount of income tax benefit determined by applying the U.S. federal income tax rate of 21% to pretax income (loss) for the years ended December 31, 2024 and 2023 as follows: SCHEDULE OF PROVISION DIFFERS FROM THE AMOUNT OF INCOME TAX
|  | December 31, |
|  | 2024 |  |  | 2023 |
Computed “expected” tax benefit |  | $ | (3,848,000 | ) |  | $ | (1,951,000 | )
Increase (decrease) in income taxes resulting from: |  |  |  |  |  |  |  |
State taxes |  |  | (397,000 | ) |  |  | (440,000 | )
Permanent differences |  |  | 56,000 |  |  |  | 71,000 |
Apportionment of Puerto Rico income |  |  | (13,000 | ) |  |  | (133,000 | )
Nondeductible expenses |  |  | - |  |  |  | - |
GILTI, net of 250 deduction |  |  | 69,000 |  |  |  | 1,855,000 |
Dividends received deduction |  |  | - |  |  |  | (1,224,000 | )
Change in valuation allowance |  |  | 4,846,000 |  |  |  | 5,361,000 |
Rate differential |  |  | (108,000 | ) |  |  | (2,125,000 | )
Deferred true up |  |  | (358,000 | ) |  |  | (515,000 | )
Other |  |  | 155,000 |  |  |  | (471,000 | )
Provision for income taxes |  | $ | 402,000 |  |  | $ | 428,000 |
SCHEDULE OF NET DEFERRED TAX LIABILITIES | Net deferred tax liabilities consist of the following components as of December 31, 2024 and 2023: SCHEDULE OF NET DEFERRED TAX LIABILITIES
|  | 2024 |  |  | 2023 |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Stock-based compensation |  |  | 17,981,000 |  |  |  | 15,100,000 |
Sec 174 – software development |  |  | 915,000 |  |  |  | 298,000 |
Accrued compensation |  |  | 976,000 |  |  |  | 521,000 |
Operating lease liabilities |  |  | 1,569,000 |  |  |  | 145,000 |
Business interest limitation |  |  | 1,324,000 |  |  |  | 1,044,000 |
Other |  |  | 1,026,000 |  |  |  | 957,000 |
Net operating loss carryforwards |  |  | 23,634,000 |  |  |  | 23,057,000 |
Total Deferred tax assets |  |  | 47,425,000 |  |  |  | 41,122,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right of use assets |  |  | (1,478,000 | ) |  |  | (125,000 | )
Depreciation |  |  | (181,000 | ) |  |  | (77,000 | )
Total deferred tax liabilities |  |  | (1,659,000 | ) |  |  | (202,000 | )
Less valuation allowance |  |  | (45,766,000 | ) |  |  | (40,920,000 | )
Deferred tax assets, Net |  | $ | - |  |  | $ | - |

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