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v3.24.3

Schedule of Reconciliation of Income Tax Benefit (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Subsequent Events [Abstract] |  |
U.S. statutory rate | 21.00% | 21.00%
Federal tax benefit at statutory rate | $ (1,384,472) | $ (1,049,174)
State income taxes, net of federal tax effect | (452,682) | (351,022)
Rate change | (5,710) | (409)
R & D tax credits | (240,000) | (69,461)
Return to provision adjustments | 286,015 | 201,235
Permanent differences |  |
Derivative Debt Discount Amortization | 562,568 |
Change in FMV of Warrant Liability | (617,655) | 217,926
Loss on convertible note conversion | 132,984 | 503,249
Other | 126,012 | 169,946
Change in valuation allowance | 1,535,466 | 377,709
Shortfall of stock compensation expense | 40,674 |
Other adjustments | 16,800 | 1
Income tax expense |  |

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- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.1.Q1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
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