Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Provision For Income Taxes

The provision for income taxes consists of the following:

	Year Ended December 31,
	2021			2020
Deferred:
Federal	$	(1,723,223	)	$	(1,172,382	)
State and local		1,266			22,240
		(1,721,957	)		(1,150,142	)
Valuation allowance		1,721,957			1,150,142
	$	—		$	—

Schedule of Reconciliation of Federal Income Tax Rate

The provision for income taxes varies from the amount determined by applying the U.S. federal statutory rate to income before income taxes as a result of the following:

	Year Ended December 31,
	2021			2020
U.S. statutory income tax rate		21.0	%		21.0	%
State and local taxes, net of federal tax benefit		1.4	%		1.8	%
Stock compensation permanent differences between book and tax		(10.1	)%		-	%
Other permanent differences between book and tax		5.3	%		(3.5	)%
State rate adjustments		(1.5	)%		(2.2	)%
Prior year return-to-provision adjustment		0.0	%		0.2	%
Valuation allowance		(16.1	)%		(17.3	)%
Effective income tax rate		—	%		—	%

Schedule of Components of Deferred Tax Asset

The components of the deferred tax asset are as follows:

	Year Ended December 31,
	2021			2020
Current accruals	$	1,068,263		$	1,329,681
Operating lease liabilities		1,421,910			536,307
Deferred revenue		145,724			9,412
Depreciation and amortization		521,993			952,208
Deferred compensation		1,111,150			874,403
Net operating loss carryovers		27,219,641			25,264,611
Deferred tax assets		31,488,681			28,966,622
Valuation allowance		(30,100,904	)		(28,378,947	)
Net deferred tax assets before deferred tax liabilities		1,387,777			587,675
Operating lease right-of-use assets		(1,334,462	)		(524,105	)
Capitalized compensation costs		(53,315	)		(63,570	)
Net deferred tax assets	$	—		$	—