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SCHEDULE OF RECONCILIATIONS OF STATUTORY INCOME TAX RATE (Details)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]    
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%)