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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Income Tax Disclosure [Abstract] |  |
Net operating loss | $ 8,644,000 | $ 32,587,000
Research and development credits | 4,970,000 | 7,857,000
Accrued expenses | 68,000 | 1,020,000
Patent |  |
Stock compensation | 3,004,000 | 3,069,000
Research and development expenses | 1,102,000 | 1,196,000
Fixed assets |  | 280,000
Total deferred income tax assets | 17,788,000 | 46,009,000
Intangible assets |  | (13,000)
Right-of-use asset |  | (382,000)
Total deferred income tax liabilities |  | (395,000)
Net deferred income tax assets | 17,788,000 | 45,614,000
Valuation allowance | (17,788,000) | (45,614,000)
Deferred tax asset, net of allowance |  |

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