Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation [Table Text Block]

		2022			2021
Benefit computed using the statutory rate	$	(3,189,000	)	$	(82,000	)
Impact of state income tax		(1,008,000	)		(26,000	)
Non-deductible (taxable) items		2,687,000			(73,000	)
Change in valuation allowance		1,510,000			181,000
Total income tax provision (benefit)	$	-		$	-

Schedule of deferred tax assets and liabilities [Table Text Block]

		2022			2021
Net operating loss carryforwards	$	2,992,000		$	1,483,000
Capitalized assets		776,000			826,000
Lease liability		-			84,000
Finance-related		188,000			-
		3,956,000			2,393,000
Valuation allowance		(3,880,000	)		(2,370,000	)
Deferred tax assets		76,000			23,000
Warrant derivative		(53,000	)
Other		(23,000	)		(23,000	)
Deferred tax liabilities		(76,000	)		(23,000	)
Net deferred tax assets	$	-		$	-