December 31,

2025

December 31,

2024

Payroll and related benefits

$

2,260,559

$

3,130,269

Professional fees

734,930

187,378

Accrued settlement liability for equity holders of Forever 8

-

Accrued interest

-

936,395

Accrued rent

120,000

Accrued other taxes

100,000

215,006

Other

480,508

429,991

Total accrued expenses and other current liabilities

3,695,997

5,019,039

Less: accrued expenses and other current liabilities – discontinued operations

-

(31,775

)

Accrued expenses and other current liabilities – continuing operations

$

3,695,997

$

4,987,264