March 31,

2025

December 31,

2024

Payroll and related benefits

$

3,160,664

$

3,130,269

Professional fees

94,178

187,378

Accrued settlement liability for equity holders of Forever 8

-

Accrued interest

1,594,466

936,395

Accrued rent

120,000

Accrued other taxes

13,822

215,006

Other

324,378

429,991

Total accrued expenses and other current liabilities

5,307,508

5,019,039

Less: accrued expenses and other current liabilities – discontinued operations

(24,998

)

(31,775

)

Accrued expenses and other current liabilities – continuing operations

$

5,282,510

$

4,987,264

Less: Accrued expenses and other current liabilities – related parties

2,800,235

2,050,684

Accrued expenses and other current liabilities

2,482,275

2,936,580