Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2023			2022
Current taxes
Federal	$	—		$	—
State		—			—
Current taxes		—			—
Change in deferred taxes		347,400			680,108
Change in valuation allowance		(347,400	)		(680,108	)
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, 2023 and 2022:

	December 31,
	2023			2022
Deferred tax assets:
Equity based compensation	$	416,237		$	395,600
Allowance for doubtful accounts		13,800			7,200
Reserves for slow moving inventory		47,800			42,200
Depreciation		23,800			13,800
Reserve for recall		3,200			(33,700	)
Net operating loss carryforward		2,027,000			1,759,300
Total deferred tax assets		2,531,800			2,218,100
Deferred tax liabilities
Reserve for recall		-			(33,700	)
Total deferred tax asset (liability)		-			(33,700	)
Total deferred tax		2,531,800			2,184,400
Valuation allowance		(2,531,800	)		(2,184,400	)
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,
	2023			2022
Statutory tax rate		(21.00	)%		(21.00	)%
State tax, net of Federal benefits		(4.28	)%		(4.30	)%
Permanent differences		0.21	%		0.07	%
Temporary differences		3.68	%		10.90	%
Change in valuation allowance		21,39	%		14.35	%
Effective tax rate		—	%		—	%