Income Tax (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Net Deferred Income Tax Assets

	December 31,
	2024			2023
Deferred tax assets:
Federal net operating loss carryforward	$	73,403,000		$	66,679,000
Stock based compensation and other items		3,054,000			3,216,000
Intellectual property		32,599,000			37,219,000
Section 14 research and development		3,128,000			2,578,000
Deferred tax assets before valuation		112,184,000			109,692,000
Valuation allowance		(112,184,000	)		(109,692,000	)
Net deferred income tax assets	$	—		$	—

Schedule of Income Tax Provision

A reconciliation of the federal statutory income tax rate and the effective income tax rate as a percentage of income before income tax provision is as follows for the year ended:

	December 31,
	2024			2023
Federal statutory income tax rate		21	%		21	%
State tax, net of federal benefit		8	%		8	%
Change in valuation allowance on net operating loss carryforwards		(29	)%		(29	)%
Effective income tax rate		0	%		0	%