INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

INCOME TAXES

Schedule of reconciliation of income tax expense

	2023			2022
Current:
Federal	$	-		$	-
State		-			-
Foreign		-			-
		-			-
Deferred
Federal		(2,665,343	)		(1,414,867	)
State		(395,533	)		(397,965	)
		(3,060,876	)		(1,812,832	)
Valuation allowance		3,060,876			1,812,832
Total provision for income taxes	$	-		$	-

Schedule of net deferred tax assets

	2023			2022
Depreciation and amortization	$	-		$	-
Reserves and accruals		206,274			212,030
Research and development credits		-			-
Net operating loss carryforwards		5,411,983			2,345,351
Gross deferred tax assets		5,618,257			2,557,381
Valuation allowance		(5,618,257	)		(2,557,381	)
Net deferred tax assets	$	-		$	-

Schedule of reconciliation of the federal income tax provision

	Year Ended December 31,
	2023			2022
Statutory federal income tax rate		21.0	%		21.0	%
State income taxes, net of federal benefit		3.0	%		5.7	%
Stock based compensation		(0.7	%)		0.7	%
Meals and entertainment		0.1	%		(0.0	%)
Change in valuation allowance		(23.2	%)		(25.9	%)
Effective tax rate		0.0	%		1.5	%