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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryover |  | $ | 8,185,845 |  |  | $ | 6,479,696 |
Stock compensation |  |  | 247,574 |  |  |  | 325,320 |
Capitalized R&E costs |  |  | 662,855 |  |  |  | 525,463 |
Bad debt expense |  |  | 203,323 |  |  |  | 145,777 |
Other |  |  | 107,538 |  |  |  | 58,236 |
Operating lease liabilities |  |  | 274,962 |  |  |  | 79,319 |
Tax credits |  |  | 480,724 |  |  |  | 332,690 |
Total deferred tax assets |  |  | 10,162,821 |  |  |  | 7,946,501 |
Deferred tax liability: |  |  |  |  |  |  |  |
Right-of-use asset tax liability |  | $ | (261,215 | ) |  | $ | (77,766 | )
Depreciation and amortization |  |  | (50,463 | ) |  |  | (59,248 | )
Total deferred tax liability |  |  | (311,678 | ) |  |  | (137,014 | )
Less: valuation allowance |  |  | (9,851,143 | ) |  |  | (7,809,487 | )
Deferred tax assets (liabilities), net |  | $ | — |  |  | $ | — |
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, 2024 and 2023, was as follows: SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE
|  | December 31, |
|  | 2024 |  |  | 2023 |
Tax at federal statutory rate |  |  | -21.00 | % |  |  | -21.00 | %
Permanent differences |  |  | 0.1 | % |  |  | 0.03 | %
Research and development credits |  |  | -0.8 | % |  |  | -0.83 | %
Deferred balance true-up |  |  | 0.00 | % |  |  | -16.07 | %
Change in valuation allowance |  |  | 21.7 | % |  |  | 37.87 | %
Effective income tax rate |  |  | 0.00 | % |  |  | 0.00 | %
SCHEDULE OF UNRECOGNIZED TAX BENEFITS | SCHEDULE OF UNRECOGNIZED TAX BENEFITS
|  | December 31, |
|  | 2024 |  |  | 2023 |
Beginning balance |  | $ | 249,516 |  |  | $ | 190,228 |
Deductions based on tax positions related to the prior year |  |  | — |  |  |  | 30,897 |
Additions based on tax positions related to the current year |  |  | 31,691 |  |  |  | 28,391 |
Ending balance |  | $ | 281,207 |  |  | $ | 249,516 |

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