Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes consists of the following at December 31, 2022 and 2021:

	2022		2021
Current tax provision	$	—	$	—
Deferred tax benefit	—		—
Total tax benefit	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the expected Federal statutory rate to our actual rate as reported for each of the periods presented is as follows:

	2022		2021
Federal statutory rate	21	%	21	%
State income tax rate, net of federal benefit	3	%	2	%
Permanent differences	—	%	2	%
Change in valuation allowance	(24	%)	(25	%)
	—	%	—	%

Schedule of Deferred Tax Assets and Liabilities

The following is a schedule of the deferred tax assets and liabilities as of December 31, 2022 and 2021:

	2022		2021
Deferred tax assets:
Net operating loss carry forward	$	36,506,618	$	33,727,960
Intangible assets	543,000		585,500
Accrued expense	287,600		239,800
Deferred rent	3,000		3,800
Allowance for doubtful accounts	403,800		56,900
Stock compensation expense	869,900		610,900
Unrecognized Income/Loss	122,100		—
Other	373,100		351,500
Subtotal	39,109,118		35,576,360
Less valuation allowance	(37,976,018)		(33,988,760)
Total	1,133,100		1,587,600
Deferred tax liabilities:
Intangible assets and property and equipment	1,242,200		1,373,300
Other	(2,100)		321,300
Total	1,240,100		1,694,600
Total deferred tax liabilities	$	(107,000)	$	(107,000)