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SCHEDULE OF RECONCILIATIONS OF STATUTORY INCOME TAX RATE (Details) | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Income Tax Disclosure [Abstract] |  |
Statutory federal income tax rate | 21.00% | 21.00%
State taxes, net of federal tax benefit | 1.76% | 7.50%
Non-deductible expenses | (0.64%) | (2.09%)
NOL expiration | (5.26%) | (19.88%)
Tax credit | 2.92% | 3.71%
Goodwill impairment | 0.00% | 0.00%
Foreign rate differential | 0.00% | 0.00%
Change in fair value of warrant liability | 3.35% | 0.00%
Tax impact of convertible debenture | (5.46%) | 1.37%
Tax impact of divestiture | (229.26%) | 4.01%
True-up | (10.65%) | 2.24%
Change in valuation allowance | 222.28% | (17.91%)
Income taxes provision (benefit) | 0.04% | (0.05%)

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