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Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred Tax assets: |  |
Impairment of investment | $ 929,000 | $ 929,000
Research & development cost | 538,000 | 250,000
Net Operating loss | 2,087,000 | 1,611,000
Gross deferred tax assets | 3,554,000 | 2,790,000
Deferred tax liability: |  |
Intangible assets | (4,164,000) | (4,414,000)
Gross deferred tax liability | (4,164,000) | (4,414,000)
Less valuation allowance | (2,625,000) | (1,611,000)
Net deferred tax liability | $ (3,235,000) | $ (3,235,000)

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