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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effects of temporary differences that give rise to deferred tax assets and liabilities as of December 31, 2022 and 2021 are presented below:

 SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

		2022				2021
		For the Years Ended
		December 31,
		2022				2021
Deferred tax assets:
Net operating loss carryforwards		$	10,614,916			$	10,345,422
Receivable allowance			5,057				18,885
Stock-based compensation			14,825				—
Intangible assets			313,546				662,357
Property and equipment			—				—
Deferred rent			—				12,935
Other carryforwards			279				—
Deferred revenues			204,473				177,191
Leases			31,638				—
Gross deferred tax asset			11,184,734				11,216,790
Deferred tax liabilities:
Property and equipment			(159,762	)			(447,944	)
Gross deferred tax liabilities			(159,762	)			(447,944	)
Net deferred tax assets			11,024,972				10,768,846
Valuation allowance			(11,024,972	)			(10,768,846	)
Net deferred tax asset, net of valuation allowance		$	—			$	—

SCHEDULE OF INCOME TAX Expense

The income tax expense for the periods shown consist of the following:

 SCHEDULE OF INCOME TAX Expense

		2022				2021
		For the Years Ended
		December 31,
		2022				2021
Federal:
Current		$	—			$	—
Deferred			—				—
State and local:
Current			24,771				6,033
Deferred			—				—
Federal, State and local, tax expense			24,771				6,033
Change in valuation allowance			—				—
Income tax expense		$	24,771			$	6,033

SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE

A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the periods shown, are as follows:

 SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE

		2022				2021
		For the Years Ended
		December 31,
		2022				2021
Federal income tax benefit at statutory rate			21.0	%			21.0	%
State income tax benefit, net of federal impact			(0.5	)%			7.0	%
Permanent differences			(0.1	)%			(0.0	)%
PPP loan forgiveness			0.4	%			—
Return to provision adjustments			3.3	%			—
Deferred tax asset true up- State			(14.5	)%			—
Deferred tax asset true up- Federal			(6.8	)%			—
Other			—				(1.7	)%
Change in valuation allowance			(3.3	)%			(26.3	)%
Effective income tax rate			(0.5	)%			0.0	%

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

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