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INCOME TAXES - Schedule of Components of Company's Deferred Income Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2024 | Dec. 31, 2023
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Deferred tax assets: |  |
Net operating loss carryforward | $ 16,979,615 | $ 13,095,540
Research and development credits | 1,310,860 | 1,647,502
Capitalized pre-business expenses | 3,860,144 | 2,229,904
Accrued expenses | 219,423 | 124,458
Stock-based compensation | 1,019,432 | 899,453
Inventory reserve | 282,905 | 243,070
Operating lease liability | 57,817 | 127,116
Capitalized 174 research and development costs | 1,966,559 | 1,905,522
Unrealized derivative gain/loss | 34,368 |
Total deferred tax assets before valuation allowance | 25,731,123 | 20,272,565
Less valuation allowance | (25,386,669) | (19,756,671)
Total deferred tax assets | 344,454 | 515,894
Deferred tax liabilities |  |
Fixed assets | (295,152) | (390,191)
Right-of-use assets | (49,302) | (125,703)
Total deferred tax liabilities | (344,454) | (515,894)
Net deferred tax asset (liability) | $ 0 | $ 0

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