Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

	Years Ended December 31,
	2023			2022
Current
Federal	$	–		$	–
State		–			–
Total current		–			–
Deferred
Federal		(1,831	)		(1,733	)
State		(718	)		(553	)
Total deferred		(2,549	)		(2,286	)
Valuation allowance		2,549			2,286
Total provision for income taxes	$	–		$	–

Schedule of effective income tax reconciliation

	Years Ended December 31,
	2023		2022
Federal statutory rate		21.0%		21.0%
State income taxes, net of federal benefit		5.9		7.4
Non-deductible expenses		(0.5)		(0.8)
Income tax credits		2.1		3.2
Valuation allowance		(28.5)		(30.8)
Effective tax rate		0.0%		0.0%

Schedule of deferred tax assets and liabilities

	Years Ending December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	774		$	11,808
Tax credit carryforwards		295			1,227
Stock-based compensation		80			435
Capitalized research and development expenses		1,384			1,662
License fees		3			1,680
Lease liability		9			46
Other timing differences		13			120
Deferred tax assets		2,558			16,978
Deferred tax liabilities:
Right of use asset		(9	)		(43	)
Deferred tax liability		(9	)		(43	)
Valuation allowance		(2,549	)		(16,935	)
Net deferred tax asset	$	–		$	–