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Income Taxes - Significant Components of Deferred Tax Assets (Detail) - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Deferred income tax assets:    
Net operating losses $ 8,775,098 $ 7,642,000
Accrued interest 1,845,473 747,000
Federal research and development tax credits 68,106 113,000
Amortization of research expense 635,669 585,000
Right of use asset 4,676 29,000
Non-qualified deferred compensation 404,327 263,000
Accrued compensation 357,171 271,000
Change in fair value of forward purchase agreement 2,485,388 0
Capitalization of start-up costs 351,383  
Accrual to cash and other 548,665 0
Change in fair value of earnout liability (3,353,181)  
Change in fair value of derivative liabilities 0 275,000
Gross deferred tax asset 12,122,775 9,925,000
Valuation allowance (12,122,775) (9,925,000)
Net deferred income tax assets $ 0 $ 0