Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Income tax expense benefit

The components of the provision (benefit) for income taxes consist of the following:

	For the Year Ended December 31,
	2024			2023
Current federal taxes	$	-		$	-
Current state taxes		800			800
Current tax provision		800			800
Deferred tax provision		129,000			1,573,000
Change in valuation allowance		(129,000	)		(1,573,000	)
Total income tax expense provision	$	800		$	800

Schedule of Reconciliation of the statutory tax rate to the effective tax rate

A reconciliation of the statutory tax rates to the effective tax rates applicable to the Company is as follows:

	For the Year Ended December 31,
	2024			2023
Statutory federal income tax rate		21	%		21	%
Permanent differences		(1	)%		0	%
Deferred adjustment		(4	)%		(5	)%
State income tax expense		0	%		0	%
Change in valuation allowance		(16	)%		(16	)%
Effective income tax rate		0	%		0	%

Schedule of Deferred tax assets and liabilities

The components of the Company’s deferred tax asset and liabilities are as follows:

	December 31,
	2024			2023
Deferred tax assets (liabilities)
Net operating loss carry forwards	$	6,911,000		$	7,394,000
Amortization		1,426,000			1,025,000
Depreciation		23,000			28,000
Capitalized research and development		611,000			290,000
Share-based compensation		119,000			232,000
Other temporary differences		54,000			46,000
Total deferred tax assets		9,144,000			9,015,000
Depreciation		-			-
Total deferred tax liabilities		-			-
Valuation allowance		(9,144,000	)		(9,015,000	)
Net deferred tax assets	$	-		$	-