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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS | The following table presents domestic and foreign components of consolidated loss before income taxes for the periods presented: SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS
|  | December 31, 2022 |  |  | December 31, 2021 |
Domestic |  | $ | (15,954,750 | ) |  | $ | (17,891,710 | )
Foreign |  |  | (5,344,967 | ) |  |  | — |
Loss before provision for income taxes |  | $ | (21,299,717 | ) |  | $ | (17,891,710 | )
SCHEDULE OF RECONCILIATIONS OF STATUTORY INCOME TAX RATE | A reconciliation of the statutory income tax rates and the Company’s effective tax rate is as follows: SCHEDULE OF RECONCILIATIONS OF STATUTORY INCOME TAX RATE
|  | December 31, 2022 |  |  | December 31, 2021 |
Statutory federal income tax rate |  |  | 21.00 | % |  |  | 21.00 | %
State taxes, net of federal tax benefit |  |  | 5.46 | % |  |  | 6.63 | %
Non-deductible expenses |  |  | -1.36 | % |  |  | -1.19 | %
NOL expiration |  |  | -12.96 | % |  |  | -2.71 | %
Tax credit |  |  | 2.42 | % |  |  | 0.86 | %
Goodwill impairment |  |  | -4.50 | % |  |  | 0.00 | %
Foreign rate differential |  |  | 0.50 | % |  |  | 0.00 | %
Change in FV of warrant liability |  |  | 0.89 | % |  |  | 5.54 | %
True-up |  |  | 1.47 | % |  |  | -2.72 | %
Change in valuation allowance |  |  | -11.68 | % |  |  | -27.44 | %
Income taxes provision (benefit) |  |  | 1.24 | % |  |  | -0.03 | %
SCHEDULE OF PROVISION FOR INCOME TAXES | Income tax expense for the year ended December 31, 2022 and 2021 consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES
|  | December 31, 2022 |  |  | December 31, 2021 |
|  | For the Years Ended |
|  | December 31, 2022 |  |  | December 31, 2021 |
Current |  |  |  |  |  |
US Federal |  | $ | — |  |  | $ | — |
US State |  |  | 7,000 |  |  |  | 5,000 |
Foreign |  |  | — |  |  |  | — |
Total current provision |  |  | 7,000 |  |  |  | 5,000 |
Deferred |  |  |  |  |  |  |  |
US Federal |  |  | (236,000 | ) |  |  | (1,268,000 | )
US State |  |  | (2,252,000 | ) |  |  | (3,641,000 | )
Foreign |  |  | (272,000 | ) |  |  | — |
Total deferred benefit |  |  | (2,760,000 | ) |  |  | (4,909,000 | )
Change in valuation allowance |  |  | 2,488,000 |  |  |  | 4,909,000 |
Total provision (benefit) for income taxes |  | $ | (265,000 | ) |  | $ | 5,000 |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The components of deferred tax assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | December 31, 2022 |  |  | December 31, 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss |  | $ | 33,540,000 |  |  | $ | 33,362,000 |
Research and development credits |  |  | 7,857,000 |  |  |  | 6,185,000 |
Accrued expenses |  |  | 1,020,000 |  |  |  | 757,000 |
Patent |  |  | — |  |  |  | 262,000 |
Stock compensation |  |  | 3,069,000 |  |  |  | 2,747,000 |
Research and development expenses |  |  | 1,196,000 |  |  |  | — |
Fixed assets |  |  | 280,000 |  |  |  | 282,000 |
Total deferred income tax assets |  |  | 46,962,000 |  |  |  | 43,595,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Intangible assets |  |  | (1,324,000 | ) |  |  | (34,000 | )
Right-of-use asset |  |  | (382,000 | ) |  |  | (436,000 | )
Total deferred income tax liabilities |  |  | (1,706,000 | ) |  |  | (470,000 | )
Net deferred income tax assets |  |  | 45,256,000 |  |  |  | 43,125,000 |
Valuation allowance |  |  | (45,614,000 | ) |  |  | (43,125,000 | )
Deferred tax asset, net of allowance |  | $ | (358,000 | ) |  | $ | — |

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