Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Tax Expense

The components of the provision for income tax expense are as follows for the years ended:

	December 31,
	2022			2021
Current taxes
Federal	$	—		$	—
State		—			—
Current taxes		—			—
Change in deferred taxes		680,108			40,100
Change in valuation allowance		(680,108	)		(40,100	)
Provision for income tax expense	$	—		$	—

Summary of Significant Components of Deferred Tax Assets and Liabilities

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2022 and 2021:

	December 31,
	2022			2021
Deferred tax assets:
Equity based compensation	$	395,600		$	154,400
Allowance for doubtful accounts		7,200			11,700
Reserves for slow moving inventory		42,200			46,500
Depreciation		13,800			6,000
Reserve for recall		(33,700	)		-
Net operating loss carryforward		1,759,300			1,285,500
Total deferred tax assets		2,218,100			1,504,200
Deferred tax liabilities
Reserve for recall		(33,700	)		-
Total deferred tax liability		(33,700	)		-
Total deferred tax		2,184,400			1,504,200
Valuation allowance		(2,184,400	)		(1,504,200	)
Deferred tax assets, net of valuation allowance	$	-		$	-

Schedule of Differences Between Statutory Tax Rate and Effective Tax Rate

The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows:

	December 31,
	2022			2021
Statutory tax rate		(21.00	)%		(21.00	)%
State tax, net of Federal benefits		(4.30	)%		(4.35	)%
Permanent differences		0.07	%		5.20	%
Temporary differences		10.90	%		22.76	%
Change in valuation allowance		14.35	%		(2.61	)%
Effective tax rate		—	%		—	%