Income Taxes (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2017

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Effective Tax Rates Reconciliation

The nature of the differences for the three months ended March 31, 2017 and 2016 were as follows:

	2017			2016
Expected federal income tax benefit	$	(286,381	)	$	(344,991	)
State income taxes after credits		(59,520	)		(66,969	)
Change in valuation allowance		345,901			411,960
Total provision for income taxes	$	-		$	-

The nature of the differences for the year ended December 31 were as follows:

	2016			2015
Expected federal income tax benefit	$	(1,774,361	)	$	(1,200,378	)
State income taxes after credits		(344,435	)		(233,015	)
Change in valuation allowance		2,118,795			1,442,900
Other		-			(9,507	)
Total provision for income taxes	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax assets and liabilities at March 31, 2017 and December 31, 2016 consisted of the following:

	2017			2016
Deferred tax assets:
Net operating loss carryforwards	$	3,843,052		$	3,557,909
Stock-based compensation		277,596			213,181
Total deferred tax assets		4,120,648			3,771,090
Deferred tax liabilities:
Depreciation and amortization		(74,473	)		(70,816	)
Total deferred tax liabilities		(74,473	)		(70,816	)
Valuation allowance		(4,046,175	)		(3,700,274	)
Net deferred tax assets	$	-		$	-

The components of the net deferred tax assets and liabilities at December 31 consisted of the following:

	2016			2015
Deferred tax assets:
Net operating loss carryforwards	$	3,557,909			1,582,317
Stock-based compensation		213,181			61,050
Total deferred tax assets		3,771,090			1,643,367
Deferred tax liabilities:
Depreciation and amortization		(70,816	)		(61,888	)
Total deferred tax liabilities		(70,816	)		(61,888	)
Valuation allowance		(3,700,274	)		(1,581,479	)
Net deferred tax assets	$	-			-