INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets and liabilities

	June 30, 2022			December 31, 2021
Deferred tax assets
Net operating losses	$	8,366,985		$	5,078,075
Depreciation and amortization		225,385			46,030
Research & development credit		592,276			592,276
Lease liability		170,325			466,980
Stock-based compensation		3,276,471			2,872,973
Accrued expenses		506,680			478,171
Other		2,226			336
Total		13,140,348			9,534,840
Valuation allowance		(13,140,348	)		(9,076,492	)
Net deferred tax asset		168,177			458,348
Deferred tax liabilities
Right of use assets		(168,177	)		(458,348	)
Total net deferred taxes deferred tax liabilities	$	–		$	–