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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation | Income tax expense attributable to pretax loss from continuing operations differed from the amounts computed by applying the U.S. federal income tax rate of 21% to pretax loss from continuing operations as a result of the following:
|  | For the Years ended December 31,
|  | 2023 |  | 2022
Computed “expected” tax benefit |  | (3,074,000) |  | 21.00 | % |  | (2,722,000) |  | 21.00 | %
Increase (reduction) in income taxes resulting from): |  |  |  |  |  |
State tax, net of federal benefit |  | — |  | — | % |  | (1,024,900) |  | 7.95 | %
Permanent items |  | (80,500) |  | 0.55 | % |  | — |  | — | %
Stock-based compensation |  | 221,200 |  | (1.51) | % |  |  |
Research and development credits |  | (241,800) |  | 1.65 | % |  | (224,100) |  | 1.70 | %
Other |  | 130,600 |  | (0.89) | % |  | (2,000) |  | — | %
Change in valuation allowance |  | 3,044,500 |  | (20.80) | % |  | 3,973,000 |  | (30.65) | %
Total |  | — |  | — | % |  | — |  | — | %
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities are presented below as of December 31:
|  | 2023 |  | 2022
Deferred tax assets (liabilities): |  |  |  |
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 |  | — |  |  | 172,100 |
Total deferred tax assets |  | 9,092,200 |  |  | 6,047,700 |
Valuation Allowance |  | (9,092,200) |  |  | (6,047,700) |
Net Deferred Tax Assets |  | — |  |  | — |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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