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Income Taxes (Restated) (Tables)
 12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of Reconciliation of Income Tax Benefit

The reconciliation of income tax benefit at the U.S. statutory rate of 21% to the Company’s tax expense is as follows:

 

   December 31,   December 31, 
   2021   2020 
   (Restated)     
Federal tax benefit at statutory rate  $(241,948)  $(21,111)
State income tax benefit, net of federal tax effect   (95,051)   (8,293)
Permanent differences   19,381    19,381 
Change in valuation allowance   317,618    10,023 
Income tax expense (benefit)  $-   $- 
Schedule of Components of Deferred Tax Assets

The principal components of deferred tax assets consist of the following:

 

   December 31,   December 31, 
   2021   2020 
   (Restated)     
Deferred income tax asset:          
Net operation loss carry forwards  $890,970   $587,699 
Fixed assets   7,479    8,110 
Intangibles   7,788    7,788 
Interest   45,574    30,596 
R&D tax credits   87,801    87,801 
Total deferred income tax asset   1,039,612    721,994 
Less: valuation allowance   (1,039,612)   (721,994)
Total deferred income tax asset  $-   $-