INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

	Years Ended December 31,
	2019			2018
Deferred Tax Assets:
Tax benefit of net operating loss carry-forward	$	11,828,268		$	6,465,826
Depreciation and amortization		27,949			(5,102	)
Accrued liabilities		360,204			261,876
Stock based compensation		34,493			-
Interest Expense		-			740,285
R&D Credit		851,413			393,165
Total deferred tax assets		13,102,327			7,856,050
Valuation allowance for deferred tax assets		(13,102,327	)		(7,856,050	)
Deferred tax assets, net of valuation allowance	$	-		$	-

Summary of Valuation Allowance

	Years Ended December 31,
	2019		2018
Beginning of the year	$	7,856,050	$	4,726,411
Change in valuation account		5,246,277		3,129,639
End of the year	$	13,102,327	$	7,856,050

Schedule of Effective Income Tax Rate Reconciliation

	Years Ended December 31,
	2018			2018
U.S. federal statutory rate		(21.0	)%		(21.0	)%
Federal true ups		0.8	%
State taxes, net of federal benefit		(6.2	)%		(6.9	)%
Share-based compensation		-	%		-	%
Effect of U.S. tax law change		-	%		-	%
Change in valuation allowance		27.1	%		25.8	%
Nondeductible expenses		0.5	%		2.0	%
R&D credit		(2.4	)%		(3.2	)%
Stock Options		-	%		3.3	%
Foreign rate differential		(0.2	)%
China liquidation		1.4	%
Effective income tax rate		-	%		-	%