Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

For the years ended December 31, 2023 and 2022, the expected tax expense (benefit) based on the U. S. federal statutory rate is reconciled with the actual tax provision (benefit) as follows:

	For the Years Ended December 31,
	2023					2022
Expected tax at statutory rates	$	(3,463,000	)	21	%	$	(4,879,000	)	21	%
Permanent Differences		7,000		0	%		1,610,000		(7	)%
State Income Tax, Net of Federal benefit		(418,000	)	1	%		(380,000	)	2	%
Other		(95,000	)	2	%		286,000		(1	)%
Current Year Change in Valuation Allowance		3,969,000		(24	)%		2,611,000		(9	)%
Prior Year True-Ups		-		0	%		752,000		(6	)%
Income tax expense	$	-		0	%	$	-		0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

As of December 31, 2023, and 2022 significant components of the Company’s deferred tax assets are as follows:

	For the Years Ended December 31,
	2023			2022
Deferred Tax Assets (Liabilities):
Accrued payroll	$	141,000		$	112,000
ASC842-ROU Asset		-			(68,000	)
ASC842-ROU (Liability)		822,000			830,000
Loss from derivatives		(16,000	)		(130,000	)
Waiver and commitment fee shares		-			(32,000	)
Stock based compensation		(171,000	)		(85,000	)
Depreciation		3,000			33,000
Net operating loss		13,529,000			9,679,000
Net deferred tax assets (liabilities)		14,308,000			10,339,000
Valuation allowance		(14,308,000	)		(10,339,000	)
Net deferred tax assets (liabilities)	$	-		$	-