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INCOME TAX - Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Income Tax Disclosure [Abstract] |  |
Net operating loss carryforwards | $ 5,799,000 | $ 4,115,800
Research and development credits | 619,000 | 377,200
Stock based compensation | 647,000 | 349,900
Sec. 174 | 2,027,200 | 1,032,700
Other | 0 | 172,100
Total deferred tax assets | 9,092,200 | 6,047,700
Valuation Allowance | (9,092,200) | (6,047,700)
Net Deferred Tax Assets | $ 0 | $ 0

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