Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of income tax expense

	December 31,
	2022		2021
Current:
Federal	-		-
State		850		800
Total current		850		800
Deferred:
Federal		-		-
State		-		-
Total deferred		-		-
Total	$	850	$	800

Schedule of federal statutory income tax

	December 31,
	2022			2021
Federal tax at statutory rate	$	(4,039,453	)	$	(1,635,786	)
State taxes		(415,015	)		(543,984	)
Nondeductible expenses		22,081			(308,449	)
Research and development credit		(673,881	)		(897,331	)
Foreign tax rate difference					1,779
Stock compensation		204,047			150,330
True-up and rate change		386,624			26,751
Valuation allowance		4,516,446			3,207,490
Total	$	850		$	800

Schedule of deferred tax assets and liabilities

	December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	30,186,203		$	28,231,596
Research and development credits		4,867,437			4,193,556
Intangibles		1,303,262			1,772,704
Fixed assets		61,295			89,979
Stock based compensation		654,860			243,970
Lease liability		87,233			-
Capitalized research costs		1,969,682			-
Accruals and others		70,982			40,173
Gross deferred tax assets		39,200,954			34,571,977
Valuation allowance		(39,088,423	)		(34,571,977	)
Total deferred tax assets		112,531			-
Deferred tax liabilities:
Right of use asset		(85,975	)		-
Deferred project costs		(26,536	)		-
Total deferred tax liabilities		(112,531	)		-
Net deferred tax assets:	$	-			-

Schedule of unrecognized tax benefit

	December 31,
	2022		2021
Balance at beginning of year	$	1,797,238	$	1,412,668
Increase in balance related to tax positions taken during the current year		288,806		199,218
Increase in balance related to tax positions taken during prior years		-		185,352
Decrease in balance related to prior year tax positions		-		-
Decrease in balance related to settlement with tax authorities		-		-
Balance at end of year	$	2,086,044	$	1,797,238