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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryover |  | $ | 6,479,696 |  |  | $ | 3,871,192 |
Stock compensation |  |  | 325,320 |  |  |  | 477,055 |
Capitalized R&E costs |  |  | 525,463 |  |  |  | 260,560 |
Other |  |  | 204,013 |  |  |  | 5,708 |
Operating lease liabilities |  |  | 79,319 |  |  |  | — |
Tax credits |  |  | 582,206 |  |  |  | 443,867 |
Total deferred tax assets |  |  | 8,196,018 |  |  |  | 5,058,382 |
Deferred tax liability: |  |  |  |  |  |  |  |
Right-of-use asset tax liability |  | $ | (77,766 | ) |  | $ | — |
Depreciation and amortization |  |  | (59,248 | ) |  |  | (7,337 | )
Total deferred tax liability |  |  | (137,014 |  |  |  | (7,337 | )
Less: valuation allowance |  |  | (8,059,004 | ) |  |  | (5,051,045 | )
Total property and equipment, net |  | $ | 0 |  |  | $ | 0 |
SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE | The reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2023 and 2022, was as follows: SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Tax at federal statutory rate |  |  | -21.00 | % |  |  | -21.00 | %
Permanent differences |  |  | 0.03 | % |  |  | 10.40 | %
Research and development credits |  |  | 0.83 | % |  |  | 2.20 | %
Deferred balance true-up |  |  | 16.07 | % |  |  | 0.00 | %
Change in valuation allowance |  |  | -37.87 | % |  |  | 10.10 | %
Effective income tax rate |  |  | 0.00 | % |  |  | 0.00 | %
SCHEDULE OF UNRECOGNIZED TAX BENEFITS | SCHEDULE OF UNRECOGNIZED TAX BENEFITS
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Beginning balance |  | $ | 190,229 |  |  | $ | 49,646 |
Additions based on tax positions related to the prior year |  |  | 30,897 |  |  |  | 110,681 |
Additions based on tax positions related to the current year |  |  | 28,391 |  |  |  | 29,902 |
Ending balance |  | $ | 249,517 |  |  | $ | 190,229 |

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