Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of the Provision Computed at the Federal Statutory Rate to the Provision for Income Taxes

A reconciliation of the provision computed at the federal statutory rate to the provision for income taxes included in the accompanying statements of operations for the Company is as follows.

	For the Years Ended
	December 31, 2022			December 31, 2021
Income tax provision at statutory rate		21	%		21	%
State income taxes, net of federal benefit		7	%		5	%
Research and development credits		1	%		—	%
Interest expense		—	%		(3	)%
Loss on extinguishment of debt		—	%		(4	)%
Other		—	%		—	%
Change in valuation allowance		(29	)%		(19	)%
Effective income tax rate		—	%		—	%

Schedule of Net Deferred Tax Assets

The tax effects of temporary differences and carryforwards that give rise to significant portions of the net deferred tax assets are presented below (in thousands):

	For the Years Ended
	December 31, 2022			December 31, 2021
Deferred tax assets:
Net operating loss carryforwards	$	6,536		$	4,172
Research and development credits		231			98
Research and development costs		292			—
Lease liability		145			198
Other temporary differences		159			63
Total deferred tax assets		7,363			4,531
Valuation allowance		(7,220	)		(4,339	)
Deferred tax assets recognized		143			192
Deferred tax liabilities:
Right-of-use assets		(143	)		(192	)
Total deferred tax liabilities		(143	)		(192	)
Net deferred tax assets	$	—		$	—

Schedule of Reconciliation of the Beginning and Ending Amount of Gross Unrecognized Tax Positions

A reconciliation of the beginning and ending amount of gross unrecognized tax positions is as follows (in thousands):

	For the Years Ended
	December 31, 2022		December 31, 2021
Unrecognized tax benefits, beginning of year	$	53	$	33
Additions related to current year tax positions		62		20
Net deferred tax assets	$	115	$	53