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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of (Benefit) Provision for Income Taxes | The (benefit) provision for income taxes for the years ending December 31, 2023 and December 31, 2022 consists of: Schedule of (Benefit) Provision for Income Taxes
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Current |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
Foreign |  |  | 17,308 |  |  |  | — |
State |  |  | — |  |  |  | — |
Total current |  |  | 17,308 |  |  |  | — |
Deferred |  |  |  |  |  |  |  |
Federal |  |  |  |  |  |  |  |
Foreign |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |
Total deferred |  |  | — |  |  |  | — |
Total provision for income taxes |  | $ | 17,308 |  |  |  | — |
Schedule of Reconciliation of Income Tax | A reconciliation of income tax computed using the U.S. federal statutory tax rate compared to that reflected in operations for the years ending December 31, 2023 and December 31, 2022 consists of: Schedule of Reconciliation of Income Tax
|  | 2023 |  |  | 2022 |
|  | Amount |  |  | Percent |  |  | Amount |  |  | Percent |
Income taxes using U.S. statutory rate |  | $ | (2,401,761 | ) |  |  | 21.00 | % |  | $ | (2,205,649 | ) |  |  | 21.00 | %
Debt fair value adjustment |  |  | 762,321 |  |  |  | (6.67 | )% |  |  | 262,500 |  |  |  | (2.50 | )%
State taxes, net of federal benefit |  |  | (538,268 | ) |  |  | 4.71 | % |  |  | (602,211 | ) |  |  | 5.73 | %
Research and development tax credit |  |  | (356,237 | ) |  |  | 3.11 | % |  |  | (433,674 | ) |  |  | 4.13 | %
Change in valuation allowance |  |  | 2,502,918 |  |  |  | (21.88 | )% |  |  | 2,889,667 |  |  |  | (27.51 | )%
Other, net |  |  | 48,335 |  |  |  | (0.42 | )% |  |  | 89,367 |  |  |  | (0.85 | )%
Income tax expenses (benefit) |  | $ | 17,308 |  |  | $ | (0.15 | )% |  | $ | — |  |  |  | — | %
Schedule of Deferred Income Tax Assets and Liabilities | Deferred income taxes are provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and those for income tax reporting purposes. Deferred income tax assets / (liabilities) as of December 31, 2023 and 2022 are as follows: Schedule of Deferred Income Tax Assets and Liabilities
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 8,755,690 |  |  | $ | 7,870,665 |
Tax credits |  |  | 2,155,118 |  |  |  | 1,729,421 |
Depreciation and amortization |  |  | 2,372,070 |  |  |  | 1,189,975 |
Accrued expenses |  |  | 89,462 |  |  |  | 81,876 |
Other |  |  | 30,572 |  |  |  | 28,057 |
Total deferred tax assets |  | $ | 13,402,912 |  |  |  | 10,899,994 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | — |  |  |  | — |
Total deferred tax liabilities |  |  | — |  |  |  | — |
Valuation allowance |  |  | (13,402,912 | ) |  |  | (10,899,994 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |

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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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