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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Income Tax Disclosure [Abstract] |  |
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
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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