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SCHEDULE OF NET DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Deferred Tax Assets: |  |
Net operating loss carryforwards | $ 14,311,000 | $ 13,200,000
Stock-based compensation | 15,788,000 | 13,810,000
Research and development costs | 1,676,000 | 655,000
Research and development credits | 330,000 | 330,000
Right-of-use assets | 25,000 |
Other | 4,000 |
Total Deferred Tax Assets | 32,134,000 | 27,995,000
Deferred Tax Liabilities: |  |
Depreciation | (122,000) | (106,000)
Intangible assets | (47,000) | (113,000)
Lease liability | (39,000) |
Other | (86,000) |
Total Deferred Tax Liabilities | (294,000) | (219,000)
Net Deferred Tax Asset | 31,840,000 | 27,776,000
Less: valuation allowance | (31,840,000) | (27,776,000)
Deferred Tax Asset, Net of Valuation Allowance |  |
Change in valuation allowance | $ (4,064,000) | $ (5,822,000)

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