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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF PROVISION FOR INCOME TAXES | The Company’s provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES
|  | For the year ended December 31, |
|  | 2024 |  |  | 2023 |
Computed “expected” tax benefit |  | $ | (3,154,290 | ) |  | $ | (3,238,593 | )
State taxes, net of federal benefit |  |  | (11,768 | ) |  |  | 1,304 |
Non-deductible items |  |  | 230,890 |  |  |  | 61,842 |
Change in deferred tax asset valuation allowance |  |  | 2,454,200 |  |  |  | 2,509,496 |
Stock-based compensation |  |  | 482,045 |  |  |  | 613,167 |
Return-to-provision adjustments |  |  | 2 |  |  |  | 41,316 |
Other |  |  | 621 |  |  |  | 13,918 |
Income tax expense |  | $ | 1,700 |  |  | $ | 2,450 |
SCHEDULE OF NET DEFERRED TAX ASSETS | The Company’s net deferred tax assets were comprised of the following as of December 31, 2024 and 2023: SCHEDULE OF NET DEFERRED TAX ASSETS
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 53,447,116 |  |  | $ | 51,846,000 |
Capitalized research and development |  |  | 2,959,591 |  |  |  | 2,162,872 |
Stock-based compensation |  |  | 288,756 |  |  |  | 261,052 |
Accruals |  |  | 249,495 |  |  |  | 220,923 |
Operating lease liabilities |  |  | 17,760 |  |  |  | 36,761 |
Other |  |  | 616 |  |  |  | 559 |
Total gross deferred tax assets |  |  | 56,963,334 |  |  |  | 54,528,167 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right-of-use asset |  |  | (17,340 | ) |  |  | (36,373 | )
Gross deferred tax liabilities |  |  | (17,340 | ) |  |  | (36,373 | )
Less: Deferred tax asset valuation allowance |  |  | (56,945,994 | ) |  |  | (54,491,794 | )
Total 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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