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9. Income Taxes (Tables)

12 Months Ended

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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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.

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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.

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Tabular disclosure of the change in unrecognized tax benefits.

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