Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax benefit for the years ended December 31, 2019 and 2018 consist of the following:

	2019			2018
Deferred tax benefit:
Federal	$	(1,198,182	)	$	(435,942	)
State		(180,298	)		(65,606	)
Increase in valuation allowance	$	(1,378,480	)	$	(501,548	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax expense at the federal statutory rate to income tax expense at the Company’s effective rate for the years ended December 31, 2019 and 2018 is as follows:

	2019						2018
	Amount			Rate			Amount			Rate
Computed tax at the expected statutory rate	$	(1,182,446	)		21.00	%	$	(436,733	)		21.00	%
State and local income taxes, net of federal		(177,832	)		3.16	%		(65,606	)		3.16	%
Other non-deductible expenses		653			(0.01	)%		743			(0.04	)%
Other adjustments		(18,856	)		0.33	%		48			(0.00	)%
Change in valuation allowance		1,378,480			(24.48	)%		501,548			(24.12	)%
Income tax benefit	$	—					$	—

Schedule of Deferred Tax Assets and Liabilities

The temporary differences, tax credits and carryforwards that gave rise to the following deferred tax assets at December 31, 2019 and 2018 is as follows:

Deferred tax assets:	2019			2018
Deferred revenue	$	83,230		$	1,182
Property and equipment		7,452			6,221
Interest		33,247			(5,826	)
Goodwill amortization		(1,335	)		(17,876	)
Intangibles tax amortization		32,441			7,488
Stock options for consulting services employees and directors		85,019			32,083
Stock options for consulting services-related party		51,878			51,878
Common Stock for consulting services-related party		302,000			302,000
Merger Transaction Costs		(64,071	)		—
Warrant expense		2,194			2,194
Net operating loss carryforward		2,247,045			1,021,276
Total Deferred tax assets		2,779,100			1,400,620
Valuation allowance		(2,779,100	)		(1,400,620	)
Net Deferred tax assets	$	—		$	—