INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

Income tax expense for the years ended December 31, 2021 and 2020 is summarized as follows.

	December 31, 2021			December 31, 2020
Deferred:
Federal	$	(8,581,566	)	$	(3,257,647	)
State		(2,853,820	)		(1,083,338	)
Change in valuation allowance		11,435,386			4,340,985
Income tax expense (benefit)	$	-		$	-

Schedule of Reconciliation of the Provision for Income Taxes at the U.S. Federal Income Tax Rate

The following is a reconciliation of the provision for income taxes at the U.S. federal income tax rate to the income taxes reflected in the Statement of Operations:

	December 31, 2021			December 31, 2020
Book income (loss)		21.00	%		21.00	%
State taxes		6.98	%		6.98	%
Change in the fair value of warrant derivative		2.02	%		-	%
Other permanent items		1.47	%		(0.04	)%
Valuation allowance		(31.51	)%		(27.94	)%
Tax expense at actual rate		-			-

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities at December 31, 2021 and 2020 are as follows:

	December 31, 2021			December 31, 2020
Deferred tax assets:
Net operating loss carryforward	$	25,466,331		$	13,240,919
Depreciation		(827,012	)		-
Deferred rent		(8,267	)		23,439
Stock-based compensation		457,224			388,512
Total gross deferred tax assets		25,088,276			13,652,870
Less: valuation allowance		(25,088,276	)		(13,652,870	)
Net deferred tax assets	$	-		$	-