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Income Taxes - Significant Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
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Deferred tax assets: |  |
Net operating loss and tax credit carryforwards | $ 83,383,006 | $ 72,201,754
Capital loss carryforward |  | 5,514
Accrued expenses |  | 363,149
Start-up costs | 6,033 | 5,664
Excess of book over tax depreciation | 240,231 | 259,667
Stock option and restricted stock award expense | 1,806,546 | 1,429,488
Debt Extinguishment | 61,945 | 58,161
Less: valuation allowance | (85,268,067) | (74,138,667)
Deferred tax assets | 229,694 | 184,730
Deferred tax liability: |  |
Property and equipment basis | 50,174 | 10,434
Prepaid expenses | 179,520 | 174,296
Deferred tax liabilities | 229,694 | 184,730
Net deferred tax asset | $ 0 | $ 0

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