December 31,

2024

December 31,

2023

Payroll and related benefits

$

3,130,269

$

1,831,499

Professional fees

187,378

-

Accrued settlement liability for equity holders of Forever 8

-

206,779

Accrued interest

936,395

3,741,155

Accrued rent

120,000

1,050,000

Accrued other taxes

215,006

-

Other

429,991

357,242

Total accrued expenses and other current liabilities

5,019,039

7,186,675

Less: accrued expenses and other current liabilities – discontinued operations

(31,775

)

(32,791

)

Accrued expenses and other current liabilities – continuing operations

$

4,987,264

$

7,153,884