Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

Our provision for income taxes consisted of the following:

	December 31,
	2021			2020
Current:
Federal	$	—		$	—
State		(1	)		1
Total current		(1	)		1
Deferred:
Federal		(152	)		152
State		—			—
Total deferred		(152	)		152
Total provision for income taxes	$	(153	)	$	153

Schedule of Reconciliation of Federal Statutory Income Tax Rate to Effective Income Tax Rate

The reconciliation of federal statutory income tax rate to our effective income tax rate is as follows:

	Year Ended
	December 31,
	2021			2020
Expected income tax benefit at the federal statutory rate	$	(8,502	)	$	(1,309	)
State taxes, net of federal benefit		(42	)		(2	)
Research and development credit, net		—			(208	)
Deferred tax on conversion to a corporation		—			907
Non-deductible items		2,129			3
Partnership loss		—			676
Other		—			1
Change in valuation allowance		6,262			85
Total	$	(153	)	$	153

Summary of Significant Components of Deferred Tax Assets

Significant components of our deferred tax assets are summarized as follows:

	December 31,
	2021			2020
Deferred tax assets:
Federal and state new operating loss carryforwards	$	6,844		$	864
Research and development tax credits		207			207
Depreciation and amortization		25			29
Stock based compensation		55			—
Accruals and reserves		284			1
Gross deferred tax assets	$	7,415			1,101
Less Valuation allowance		(6,347	)		(85	)
Net deferred tax assets	$	1,068		$	1,016
Deferred tax liabilities:
Capitalized internal use software		(1,068	)		(1,168	)
Net deferred tax liabilities		(1,068	)		(1,168	)
Net deferred tax liability	$	—		$	(152	)

Summary of Changes in Gross Unrecognized Tax Benefits

The following is a summary of the changes in the Company’s gross unrecognized tax benefits:

	December 31,
	2020
Balance as of December 31, 2020	$	77
Increase related to tax position taken		—
Balance as of December 31, 2021	$	77