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Income Taxes - Schedule of Total Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Federal net operating loss carryforward | $ 18,233 | $ 5,445
State net operating loss carryforward | 5,269 | 1,593
R&D credit carryforwards | 6,385 | 4,023
Capitalized start-up costs | 242 | 264
Accruals and reserves | 629 | 327
Deferred revenue | 6,769 | 15,234
Stock options | 1,026 | 318
Lease liability | 1,908 |
Total deferred tax asset | 40,461 | 27,204
Deferred tax liability: |  |
Fixed assets | (648) | (170)
Right of use asset | (1,786) |
Total deferred tax liability | (2,434) | (170)
Valuation Allowance | $ (38,027) | $ (27,034)

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