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9. Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Statutory Tax Expense and Effective Tax Expense Benefit | The differences between the tax provision (benefit) at the statutory federal tax rate and the tax provision (benefit) are as follows (in thousands): Schedule of Statutory Tax Expense and Effective Tax Expense Benefit
|  | 2022 |  |  | 2021 |
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |
Statutory federal income tax |  | $ | (2,077 | ) |  | $ | (1,321 | )
Increase (decrease) resulting from: |  |  |  |  |  |  |  |
Change in valuation allowance |  |  | 3,411 |  |  |  | 1,624 |
Permanent items |  |  | 26 |  |  |  | 134 |
Prior year true ups |  |  | (17 | ) |  |  | 70 |
Tax credits |  |  | (421 | ) |  |  | (176 | )
State |  |  | (922 | ) |  |  | (331 | )
Other |  |  | - |  |  |  | - |
Income tax provision |  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets and Liabilities | The components of the Company’s deferred tax assets and liabilities are as follows (in thousands): Schedule of Deferred Tax Assets and Liabilities
|  | 2022 |  |  | 2021 |
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 6,492 |  |  | $ | 4,453 |
Tax credits carryforwards |  |  | 1,297 |  |  |  | 887 |
Stock-based compensation |  |  | 56 |  |  |  | 29 |
Fixed assets/intangible assets |  |  | 111 |  |  |  | 99 |
Charitable contributions |  |  | 2 |  |  |  | 1 |
Capitalized research |  |  | 813 |  |  |  | - |
Accruals and other |  |  | 133 |  |  |  | 6 |
Gross deferred tax assets |  |  | 8,904 |  |  |  | 5,475 |
Valuation allowance |  |  | (8,886 | ) |  |  | (5,475 | )
Deferred tax assets |  |  | 18 |  |  |  | - |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Unrealized gain |  |  | 18 |  |  |  | - |
Deferred tax liabilities |  |  | 18 |  |  |  | - |
Net deferred tax asset |  | $ | - |  |  | $ | - |
Schedule Of Unrecognized Tax Benefits | The following summarizes the activity related to the Company’s unrecognized tax benefits for the years ended December 31, 2021 and December 31, 2022 (in thousands): Schedule Of Unrecognized Tax Benefits
Balance at December 31, 2020 |  | $ | 212 |
Tax positions related to the current year: |  |  |  |
Additions |  |  | 97 |
Balance at December 31, 2021 |  |  | 309 |
Tax positions related to the current year: |  |  |  |
Additions |  |  | 140 |
Balance at December 31, 2022 |  | $ | 449 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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