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INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT)

The components of income tax provision (benefit) for the years ended December 31, 2022, and 2021 are as follows:

SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT)

   2022   2021 
Current taxes:                          
Federal  $—   $— 
State   —    — 
           
Total current taxes   —    — 
Deferred tax provision (benefit)   —    — 
           
Income tax provision (benefit)  $—   $— 
SCHEDULE OF RECONCILIATION OF INCOME TAX (PROVISION) BENEFIT

A reconciliation of the income tax (provision) benefit at the statutory rate of 21% for the years ended December 31, 2022, and 2021 to the Company’s effective tax rate is as follows:

 SCHEDULE OF RECONCILIATION OF INCOME TAX (PROVISION) BENEFIT

   2022   2021 
U.S. Statutory tax rate   21.0%   21.0%
State taxes, net of Federal benefit   6.0%   5.1%
Stock based compensation   (1.5)%   (0.9)%
Change in valuation reserve on deferred tax assets   (91.2)%   (26.7)%
Termination of warrant derivative liabilities   57.0%   —%

Contingent consideration for acquisition

   

4.1

%   —%
Other, net   4.6%   (0.3)%
           
Income tax (provision) benefit   —%   —%
SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS (LIABILITIES)

Significant components of the Company’s deferred tax assets (liabilities) as of December 31, 2022 and 2021 are as follows:

SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS (LIABILITIES) 

   2022   2021 
Deferred tax assets:          
Stock-based compensation  $510,000   $705,000 
Start-up costs   110,000    115,000 
Inventory reserves   1,355,000    875,000 
Uniform capitalization of inventory costs   70,000    85,000 
Allowance for doubtful accounts receivable   40,000    30,000 
Property, plant and equipment depreciation   290,000    285,000 
Deferred revenue   1,965,000    1,135,000 
Accrued litigation reserve   60,000    65,000 
Accrued expenses   50,000    35,000 
Net operating loss carryforward   27,940,000    21,240,000 
Research and development tax credit carryforward   1,795,000    1,795,000 
State jobs credit carryforward   230,000    230,000 
Charitable contributions carryforward   95,000    100,000 
           
Total deferred tax assets   34,510,000    26,695,000 
Valuation reserve   (34,200,000)   (16,980,000)
           
Total deferred tax assets   310,000    9,715,000 
Deferred tax liabilities:          
Warrant derivative liabilities   —   (9,495,000 
Intangible assets   (165,000)   (75,000 
Domestic international sales company   (145,000)   (145,000)
           
Total deferred tax liabilities   (310,000)   (9,715,000)
           
Net deferred tax assets (liability)  $—   $—