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SCHEDULE OF NET DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Deferred Tax Assets: |  |
Net operating loss carryforwards | $ 18,004,100 | $ 14,311,000
Stock-based compensation | 8,695,100 | 15,788,000
Research and development costs | 2,694,200 | 1,676,000
Research and development credits | 330,000 | 330,000
Right-of-use assets |  | 25,000
Other | 600 | 4,000
Total Deferred Tax Assets | 29,724,000 | 32,134,000
Deferred Tax Liabilities: |  |
Depreciation | (153,200) | (122,000)
Intangible assets | (41,700) | (47,000)
Lease liability |  | (39,000)
Other | (95,000) | (86,000)
Total Deferred Tax Liabilities | (289,900) | (294,000)
Net Deferred Tax Asset | 29,434,100 | 31,840,000
Less: valuation allowance | (29,434,100) | (31,840,000)
Deferred Tax Asset, Net of Valuation Allowance |  |
Change in valuation allowance | $ 2,405,900 | $ (4,064,000)

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