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PREPAID EXPENSES AND OTHER CURRENT ASSETS | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |  |
PREPAID EXPENSES AND OTHER CURRENT ASSETS | NOTE 3. PREPAID EXPENSES AND OTHER CURRENT ASSETS As of September 30, 2024 and December 31, 2023, the prepaid expenses and other current assets of the Company consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS
|  | September 30, 2024 |  |  | December 31, 2023 |
Prepaid research and development |  | $ | 106,138 |  |  | $ | 46,320 |
Prepaid value-added taxes |  |  | 245,972 |  |  |  | 243,429 |
Prepaid insurance |  |  | 249,048 |  |  |  | 149,559 |
Prepaid other |  |  | 99,061 |  |  |  | 62,036 |
Deferred offering costs (see Note 7) |  |  | 508,599 |  |  |  | 567,603 |
Franchise tax receivable |  |  | 17,758 |  |  |  | 79,258 |
R&D tax incentive receivable |  |  | — |  |  |  | 145,349 |
Total prepaid expenses and other current assets |  | $ | 1,226,576 |  |  | $ | 1,293,554 |
| NOTE 3. PREPAID EXPENSES AND OTHER CURRENT ASSETS As of December 31, 2023 and 2022, the prepaid expenses and other current assets of the Company consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS
|  | December 31, 2023 |  |  | December 31, 2022 |
Prepaid research and development |  | $ | 46,320 |  |  | $ | 268,686 |
Prepaid value-added taxes |  |  | 243,429 |  |  |  | 159,782 |
Prepaid insurance |  |  | 149,559 |  |  |  | 174,406 |
Prepaid other |  |  | 62,036 |  |  |  | 105,179 |
Deferred offering costs |  |  | 567,603 |  |  |  | — |
Franchise tax receivable |  |  | 79,258 |  |  |  | — |
R&D tax incentive receivable |  |  | 145,349 |  |  |  | — |
Total prepaid expenses and other current assets |  | $ | 1,293,554 |  |  | $ | 708,053 |

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