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Income Taxes (Tables) | 9 Months Ended
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Sep. 30, 2022
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation | Income tax expense differed from the expected expense computed by applying the U.S. Federal income tax rate as follows: Schedule of Effective Income Tax Rate Reconciliation
|  | Nine Months Ended |  |  | Three Months Ended |
|  | September 30, 2022 |  |  | September 30, 2022 |
Federal income tax benefit at statutory rate |  | $ | (2,733,779 | ) |  | $ | (845,722 | )
State income tax benefit |  |  | (719,896 | ) |  |  | (222,707 | )
Permanent differences |  |  | 11,920 |  |  |  | 3,157 |
Change in valuation allowance |  |  | 3,685,697 |  |  |  | 1,246,403 |
Research and development tax credit adjustment |  |  | (131,681 | ) |  |  | (131,681 | )
Other |  |  | (112,261 | ) |  |  | (49,450 | )
Total income tax expense |  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets and Liabilities | Schedule of Deferred Tax Assets and Liabilities
|  | September 30, 2022 |  |  | December 31, 2021 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |
Contingent liability |  | $ | 71,550 |  |  | $ | - |
Other |  |  | - |  |  |  | 4,050 |
Non-current: |  |  |  |  |  |  |  |
Net operating losses |  |  | 2,616,726 |  |  |  | 1,201,974 |
Research and development costs |  |  | 1,694,249 |  |  |  | - |
Unvested stock options |  |  | 172,313 |  |  |  | 11,835 |
Research and development tax credits |  |  | 131,681 |  |  |  | - |
Patents |  |  | 104,726 |  |  |  | 90,480 |
Other |  |  | 69,010 |  |  |  | 49,606 |
Gross deferred income tax assets |  |  | 4,860,255 |  |  |  | 1,357,945 |
Less: valuation allowance |  |  | (4,532,968 | ) |  |  | (847,269 | )
Net deferred income tax asset |  |  | 327,287 |  |  |  | 510,676 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |
Accrual to cash |  |  | (3,843 | ) |  |  | (105,075 | )
Non-current |  |  |  |  |  |  |  |
Property and equipment |  |  | (323,444 | ) |  |  | (405,601 | )
Gross deferred income tax liabilities |  |  | (327,287 | ) |  |  | (510,676 | )
Net deferred tax asset (liability) |  | $ | - |  |  | $ | - |

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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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- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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