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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense | Income tax expense consists of: Schedule of Income Tax Expense
|  | December 31, |
|  | 2021 |  |  | 2020 |
U.S. federal |  | $ | - |  |  | $ | - |
State and local |  |  | 200 |  |  |  | 200 |
Deferred |  |  | - |  |  |  | - |
Total |  | $ | 200 |  |  | $ | 200 |
Schedule of Pretax Income from Continuing Operations | Schedule of Pretax Income from Continuing Operations
|  | December 31, |
|  | 2021 |  |  | 2020 |
Computed “expected” tax benefit |  | $ | (133,182 | ) |  | $ | (4,402,570 | )
Increase (reduction) in income taxes resulting from: |  |  |  |  |  |  |  |
Change in valuation allowance |  |  | 476,431 |  |  |  | 4,248,002 |
State and local income taxes, net of federal income tax benefit |  |  | 158 |  |  |  | 158 |
Stock expense |  |  | 97,697 |  |  |  | 86,209 |
Research and development tax credits |  |  | (352,163 | ) |  |  | (485,254 | )
Orphan drug tax credit |  |  | (14,025 | ) |  |  | (4,797 | )
Warrant liability |  |  | (74,737 | ) |  |  | 607,360 |
Other, net |  |  | 21 |  |  |  | (48,908 | )
Total |  | $ | 200 |  |  | $ | 200 |
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 deferred tax liabilities at December 31, 2021 and 2020 are presented below. Schedule of Deferred Tax Assets and Liabilities
|  | December 31, |
|  | 2021 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |  |  |
Stock-based compensation |  | $ | 1,687,480 |  |  | $ | 1,651,482 |
Net operating loss carryforwards |  |  | 34,759,890 |  |  |  | 35,102,326 |
Employee benefits |  |  | 56,009 |  |  |  | 54,108 |
Research and development tax credits |  |  | 4,935,609 |  |  |  | 4,472,003 |
Orphan drug tax credits |  |  | 1,186,582 |  |  |  | 1,168,828 |
Plant and equipment |  |  | - |  |  |  | 959 |
Other deductible tempory differences |  |  | 394,636 |  |  |  | 5,386 |
Total gross deferred tax assets |  |  | 43,020,206 |  |  |  | 42,455,092 |
Deferred tax assets: |  |  |  |  |  |  |  |
Plant and equipment |  |  | (1,871 | ) |  |  | - |
Total gross deferred tax liabilities |  |  | (1,871 | ) |  |  | - |
Net deferred tax liabilities |  | $ | (1,871 | ) |  | $ | - |
Deferred tax asset/deferred tax liability |  |  | 43,018,335 |  |  |  | 42,455,092 |
Less valuation allowance |  |  | (43,018,335 | ) |  |  | (42,455,092 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |
Schedule of Reconciliation of the Beginning and Ending Amount of Total Unrecognized Tax Contingencies, Excluding Interest and Penalties | A reconciliation of the beginning and ending amount of total unrecognized tax contingencies, excluding interest and penalties, for the years ended December 31, 2021 and 2020 are as follows: Schedule of Reconciliation of the Beginning and Ending Amount of Total Unrecognized Tax Contingencies, Excluding Interest and Penalties
|  | December 31, |
|  | 2021 |  |  | 2020 |
Balance, beginning of year |  | $ | - |  |  | $ | - |
Balance, end of year |  | $ | - |  |  | $ | - |

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