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Income Taxes - Components of Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets |  |
Startup costs | $ 1,673,301 | $ 2,945,099
Section 174 capitalization | 3,641,638 | 1,860,806
Share-based compensation | 462,487 | 144,105
Net operating losses | 1,351,896 | 439,349
Accrued expenses and other | 222,198 | 45,133
Capitalized license fees | 41,981 | 47,526
Credit carryforwards | 489,284 | 30,035
Deferred revenue | 250,363 | 121,388
Fixed assets | (4,074) | (8,325)
Valuation allowance | (8,129,074) | (5,625,116)
Deferred tax assets, net of valuation allowance | $ 0 | $ 0

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
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