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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of deferred tax assets
   December 31,
2022
   December 31,
2021
 
Deferred tax assets:        
Net-operating loss carryforwards  $8,206,000   $5,771,000 
Capitalized R&D costs   2,868,000    
-
 
Stock-based compensation   922,000    805,000 
Accrued expenses   743,000    
-
 
R&D credit   546,000    86,000 
Other   6,000    6,000 
Total deferred tax assets   13,291,000    6,668,000 
Valuation allowance   (13,291,000)   (6,668,000)
Net deferred tax asset  $
   $
 

 

Schedule of reconciliation of the federal statutory tax rate and the effective tax rates
   December 31,
2022
   December 31,
2021
 
Federal statutory rate   21.0%   21.0%
Increase (decrease) in tax expense at federal statutory rate          
State income taxes   7.9%   7.9%
Change in valuation allowance   (31.0)%   (28.7)%
Other   2.1%   0.2%
Effective tax rate   0.0%   0.0%