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-100190

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23295

17885

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-99404

37119

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-37119

-64991

30000

100000

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1612500

Note 1. The Company QHSLab, Inc. (f/k/a USA Equities Corp.) (the “Company”, or the “Registrant”) was incorporated in Delaware on September 1, 1983. In 2015, the Company changed its name to USA Equities Corp. On September 23, 2021, the Company changed its state of incorporation from Delaware to Nevada as a result of a merger with and into its newly formed wholly-owned subsidiary, USA Equities Corp., a Nevada corporation (“USA Equities Nevada”), the surviving entity pursuant to an Agreement and Plan of Merger. The reincorporation was approved by the stockholders of the Company and USA Equities Nevada is deemed to be the successor to USA Equities Corp, the Delaware corporation. On April 19, 2022, the Company changed its name to QHSLab, Inc. The Company is a medical device technology and software-as-a-service (“SaaS”) company focused on enabling primary care physicians (“PCP’s”) to increase their revenues by providing them with relevant, value-based tools to evaluate and treat chronic disease as well as provide preventive care through reimbursable procedures.

Note 2. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since inception, has negative operational cash flows and began recognizing revenues in the fourth quarter of fiscal 2020. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The continuation of the Company’s business is dependent upon its ability to achieve profitability and positive cash flows and, pending such achievement, future issuances of equity or other financings to fund ongoing operations. However, access to such funding may not be available on commercially reasonable terms, if at all. These condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 3. Basis of Presentation The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and the accompanying notes included in our Annual Report on Form 10- K for the year ended December 31, 2021. The accounting policies are described in the “Notes to the Consolidated Financial Statements” in the 2021 Annual Report on Form 10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from audited consolidated financial statements but does not include all disclosures required by accounting principles generally accepted in the United States. The results of operations for the three and six months ended June 30, 2022 are not necessarily indicative of the operating results for the full year or for any other subsequent interim period. Reclassifications Certain reclassifications were made to the prior condensed consolidated financial statements to conform to the current period presentation. There was no change to the previously reported net loss. Risks Related to COVID-19 Pandemic The COVID-19 pandemic is affecting the United States and global economies and may affect the Company’s operations and those of third parties on which the Company relies. While the potential economic impact brought by, and the duration of, the COVID-19 pandemic are difficult to assess or predict, the impact of the COVID-19 pandemic could negatively impact the Company’s short-term and long-term liquidity. The ultimate impact of the COVID-19 pandemic is highly uncertain and the Company does not yet know the full extent of potential impacts on its business, finances or the global economy as a whole. However, these effects could have a material impact on the Company’s liquidity, capital resources and operations. Accounting Policies Use of Estimates: The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates. Principles of Consolidation: The condensed consolidated financial statements include the accounts of QHSLab, Inc. and its wholly owned subsidiaries USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated. Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents. Accounts Receivable: The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and adjusts the reserve for uncollectible balances as necessary based on experience. Inventories: Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. The Company uses actual costs to determine its cost basis for inventories. Inventories consist of only finished goods. Capitalized Software Development Costs: Software development costs for internal-use software are accounted for in accordance with Accounting Standards Codification (“ASC”) 350-40, Internal-Use Software. Development costs that are incurred during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a straight-line basis over three years which is the remaining economic life of the software and is included in the Cost of revenue on the condensed consolidated statements of operations. The estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Capitalized software development costs for internal-use software net of amortization expense totaled $204,775 as of June 30, 2022 and $186,271 as of December 31, 2021. The Company completed testing of its internally-developed software application (“QHSLab platform”) at the end of the first quarter of 2022 and began to amortize the capitalized expenses on a straight-line basis over the useful life of the software. During the six-month periods ended June 30, 2022 and 2021 there was $18,615 and $0 of amortization recognized, respectively. There were no impairments recognized during the three and six-month periods ended June 30, 2022. Intangible Assets: Intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain on June 23, 2021. The allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. These assets are accounted for in accordance with ASC 350-30, Intangibles, General Intangibles Other Than Goodwill. The cost of the assets is amortized over the remaining useful life of the assets as follows: Schedule of Indefinite-Lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20220101__20220630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_znhscB7BT005" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--ImpairedIntangibleAssetDescription_c20220101__20220630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zuSH7KKzsMkl" title="Impaired intangible asset">Indefinite life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--ImpairedIntangibleAssetDescription_c20220101__20220630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zJOE9Z9S9wi9" title="Impaired intangible asset">Indefinite life</td></tr> </table> The estimated useful lives and carrying value of the assets are reviewed at least annually or whenever events or circumstances may result in an impact to the value of the assets. Convertible Notes Payable: The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, Derivatives and Hedging, in accordance with the provisions of ASC 470-20, Debt with Conversion and Other Options, which provides guidance on accounting for convertible securities with beneficial conversion features. ASC 470-20 addresses classification determination for specific obligations, such as short-term obligations expected to be refinanced on a long-term basis, due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt. Revenue Recognition: Pursuant to ASC Topic 606, Revenue from Contracts with Customers, or ASC 606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an allowance for returns. To determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows the established five-step framework as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the contract(s) with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the performance obligations in the contract(s);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocate the transaction price to the performance obligations in the contract(s); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognize revenue when (or as) the Company satisfies a performance obligation.</td></tr> </table> The Company sells allergy diagnostic-related products and immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products. During the quarter ended June 30, 2022, the Company began entering into SaaS subscription agreements to provide physicians with access to the Company’s proprietary internally-developed QHSLab platform software that provides clinical decision support and patient monitoring. Subscriptions are generally invoiced at the beginning of each subscription period and revenue is recognized ratably over the subscription period with unearned revenue being recorded as Deferred revenue within Other current liabilities on the Company’s condensed consolidated balance sheets. The Company includes shipping and handling fees billed to customers in revenue. There are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the portfolio have the same terms and management has the expectation that the result will not be materially different from the consideration of each individual contract. Research and Development: Research and development expense is primarily related to developing and improving methods related to the Company’s SaaS platform. Research and development expenses are expensed when incurred. For the six months ended June 30, 2022 and 2021, there were $87,593 and $43,292 of research and development expenses incurred, respectively. Stock-based Compensation: The Company applies the fair value method of ASC 718, Share Based Payment, in accounting for its stock-based compensation. The standard states that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock-based compensation at the market price for the Company’s common stock and other pertinent factors at the grant date. Earnings Per Common Share: Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20220101__20220630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zMNjIJbMlA3c" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zTUYrtBY3B4" title="Common stock equivalent shares of weighted average shares outstanding dilutive">no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of June 30, 2022 or 2021. Income Taxes: The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. The Company has net operating losses of $2,988,584 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization. Recently Issued Accounting Standards In August 2020, the Financial Accounts Standards Board (“FASB”) issued Accounting Standards Updates (“ASU”) 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40), or ASU 2020-06. The updated guidance is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments with no separate accounting for embedded conversion features. The ASU 2020-06 also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception. In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders’ deficit as of January 1, 2021. This Quarterly Report on Form 10-Q does not discuss recent pronouncements that are not anticipated to have a current and/or future impact on or are unrelated to the Company’s financial condition, results of operations, cash flows or disclosures.

Use of Estimates: The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.

Principles of Consolidation: The condensed consolidated financial statements include the accounts of QHSLab, Inc. and its wholly owned subsidiaries USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated.

Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.

Accounts Receivable: The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and adjusts the reserve for uncollectible balances as necessary based on experience.

Inventories: Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. The Company uses actual costs to determine its cost basis for inventories. Inventories consist of only finished goods.

Capitalized Software Development Costs: Software development costs for internal-use software are accounted for in accordance with Accounting Standards Codification (“ASC”) 350-40, Internal-Use Software. Development costs that are incurred during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a straight-line basis over three years which is the remaining economic life of the software and is included in the Cost of revenue on the condensed consolidated statements of operations. The estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Capitalized software development costs for internal-use software net of amortization expense totaled $204,775 as of June 30, 2022 and $186,271 as of December 31, 2021. The Company completed testing of its internally-developed software application (“QHSLab platform”) at the end of the first quarter of 2022 and began to amortize the capitalized expenses on a straight-line basis over the useful life of the software. During the six-month periods ended June 30, 2022 and 2021 there was $18,615 and $0 of amortization recognized, respectively. There were no impairments recognized during the three and six-month periods ended June 30, 2022.

204775

186271

18615

Intangible Assets: Intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain on June 23, 2021. The allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. These assets are accounted for in accordance with ASC 350-30, Intangibles, General Intangibles Other Than Goodwill. The cost of the assets is amortized over the remaining useful life of the assets as follows: Schedule of Indefinite-Lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20220101__20220630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_znhscB7BT005" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--ImpairedIntangibleAssetDescription_c20220101__20220630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zuSH7KKzsMkl" title="Impaired intangible asset">Indefinite life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--ImpairedIntangibleAssetDescription_c20220101__20220630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zJOE9Z9S9wi9" title="Impaired intangible asset">Indefinite life</td></tr> </table> The estimated useful lives and carrying value of the assets are reviewed at least annually or whenever events or circumstances may result in an impact to the value of the assets.

Schedule of Indefinite-Lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20220101__20220630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_znhscB7BT005" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--ImpairedIntangibleAssetDescription_c20220101__20220630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zuSH7KKzsMkl" title="Impaired intangible asset">Indefinite life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--ImpairedIntangibleAssetDescription_c20220101__20220630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zJOE9Z9S9wi9" title="Impaired intangible asset">Indefinite life</td></tr> </table>

P13Y4M24D

Indefinite life

Convertible Notes Payable: The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, Derivatives and Hedging, in accordance with the provisions of ASC 470-20, Debt with Conversion and Other Options, which provides guidance on accounting for convertible securities with beneficial conversion features. ASC 470-20 addresses classification determination for specific obligations, such as short-term obligations expected to be refinanced on a long-term basis, due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt.

Revenue Recognition: Pursuant to ASC Topic 606, Revenue from Contracts with Customers, or ASC 606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an allowance for returns. To determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows the established five-step framework as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the contract(s) with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the performance obligations in the contract(s);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocate the transaction price to the performance obligations in the contract(s); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognize revenue when (or as) the Company satisfies a performance obligation.</td></tr> </table> The Company sells allergy diagnostic-related products and immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products. During the quarter ended June 30, 2022, the Company began entering into SaaS subscription agreements to provide physicians with access to the Company’s proprietary internally-developed QHSLab platform software that provides clinical decision support and patient monitoring. Subscriptions are generally invoiced at the beginning of each subscription period and revenue is recognized ratably over the subscription period with unearned revenue being recorded as Deferred revenue within Other current liabilities on the Company’s condensed consolidated balance sheets. The Company includes shipping and handling fees billed to customers in revenue. There are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the portfolio have the same terms and management has the expectation that the result will not be materially different from the consideration of each individual contract.

Research and Development: Research and development expense is primarily related to developing and improving methods related to the Company’s SaaS platform. Research and development expenses are expensed when incurred. For the six months ended June 30, 2022 and 2021, there were $87,593 and $43,292 of research and development expenses incurred, respectively.

87593

43292

Stock-based Compensation: The Company applies the fair value method of ASC 718, Share Based Payment, in accounting for its stock-based compensation. The standard states that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock-based compensation at the market price for the Company’s common stock and other pertinent factors at the grant date.

Earnings Per Common Share: Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20220101__20220630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zMNjIJbMlA3c" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zTUYrtBY3B4" title="Common stock equivalent shares of weighted average shares outstanding dilutive">no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of June 30, 2022 or 2021.

Income Taxes: The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. The Company has net operating losses of $2,988,584 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.

2988584

begin to expire in 2027

Recently Issued Accounting Standards In August 2020, the Financial Accounts Standards Board (“FASB”) issued Accounting Standards Updates (“ASU”) 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40), or ASU 2020-06. The updated guidance is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments with no separate accounting for embedded conversion features. The ASU 2020-06 also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception. In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders’ deficit as of January 1, 2021. This Quarterly Report on Form 10-Q does not discuss recent pronouncements that are not anticipated to have a current and/or future impact on or are unrelated to the Company’s financial condition, results of operations, cash flows or disclosures.

Note 4. Accounts Receivable Accounts receivable is recorded in the condensed consolidated balance sheets when customers are invoiced for revenue to be collected and there is an unconditional right to receive payment. Timing of revenue recognition may differ from the timing of invoicing customers resulting in deferred revenue until the Company satisfies its performance obligation. Accounts receivable is presented net of an allowance for potentially uncollectible accounts. During the quarter ended June 30, 2022, the Company established an allowance for potentially uncollectible accounts that represents future expected credit losses over the life of the receivables based on past experience, current information and forward-looking economic considerations. The beginning and ending balances of accounts receivable, net of allowance, are as follows: Schedule of Accounts Receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_495_20220630_zAwNP17rocJ2" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_499_20211231_zaROnQLo44U2" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzPzS_zU5VZW0BC8E1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">123,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">70,474</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzPzS_zqHzV55iB7N4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,222</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzPzS_zMxLa5bbMUIi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Accounts receivable, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">112,008</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">70,474</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

Schedule of Accounts Receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_495_20220630_zAwNP17rocJ2" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_499_20211231_zaROnQLo44U2" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzPzS_zU5VZW0BC8E1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">123,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">70,474</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzPzS_zqHzV55iB7N4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,222</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzPzS_zMxLa5bbMUIi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Accounts receivable, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">112,008</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">70,474</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

123230

70474

11222

112008

70474

Note 5. Capitalized Software and Intangible Assets Non-current assets consist of the following at June 30, 2022 and December 31, 2021: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20220630_zW9CSHDr1T72" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20211231_zfXLyCHI86h8" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Useful Life (in years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40D_eus-gaap--CapitalizedComputerSoftwareGross_iI_maCCSNz2fq_zYCZtv92hm6d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Capitalized Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20220101__20220630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_z7V9a5W03M7d" title="Finite-lived intangible assets, amortization method">3.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">223,390</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">186,271</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_msCCSNz2fq_zoZhGbCYkkX8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,615</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CapitalizedComputerSoftwareNet_iTI_mtCCSNz2fq_z4P3zvguMo9h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Capitalized Software, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">204,775</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">186,271</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNetAbstract_iB_z526IS6frow2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zu3dmi2oE398" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">U.S. Method Patent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20220101__20220630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zGBdQZoTiZFe" title="Finite-lived intangible assets, amortization method">13.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">967,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">967,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_z8fxGN6pUSAk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Web Domain</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zHRx0nvYWG8f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Trademark</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">N/A</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">483,750</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">483,750</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzGJu_zVcGFTVzNVM5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Intangible Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,612,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,612,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzGJu_zaXC8tI8igxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(72,112</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,056</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtFLIANzGJu_zgcsuAHGNO56" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Intangible assets, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,540,388</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,576,444</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> Capitalized software represents the development costs for the Company’s internal-use QHSLab platform software. The Company completed testing of its QHSLab platform software application at the end of the first quarter of 2022 and began to amortize the capitalized expenses on a straight-line basis over the useful life of the software. During the periods ended June 30, 2022 and December 31, 2021 there was $18,615 and $0 of amortization recognized, respectively. Amortization related to the QHSLab platform is recorded within Cost of revenue on the Company’s condensed consolidated statements of operations. There were no impairments recognized during the periods ended June 30, 2022 and December 31, 2021. The intangible assets represent the value the Company paid to acquire the trademark “AllergiEnd”, the web domain “AllergiEnd.com” along with the U.S. Method Patent registration relating to the allergy testing kit and related materials the Company distributes to physician clients. The Company acquired the intangible assets from MedScience Research Group as of June 23, 2021 for total consideration of $1,612,500 which was financed through a combination of restricted stock and a promissory note. The allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. The assets are being amortized over their useful lives beginning July 1, 2021. The Trademark and Web Domain are determined to have an indefinite life and will be tested annually for impairment in accordance with ASC 350-30-35, Intangibles, General Intangibles Other Than Goodwill. There was $36,056 of amortization expense during the six months quarter ended June 30, 2022 and no amortization expense during the six months ended June 30, 2021.

Non-current assets consist of the following at June 30, 2022 and December 31, 2021: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20220630_zW9CSHDr1T72" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20211231_zfXLyCHI86h8" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Useful Life (in years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40D_eus-gaap--CapitalizedComputerSoftwareGross_iI_maCCSNz2fq_zYCZtv92hm6d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Capitalized Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_907_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20220101__20220630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_z7V9a5W03M7d" title="Finite-lived intangible assets, amortization method">3.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">223,390</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">186,271</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CapitalizedComputerSoftwareAccumulatedAmortization_iNI_di_msCCSNz2fq_zoZhGbCYkkX8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,615</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CapitalizedComputerSoftwareNet_iTI_mtCCSNz2fq_z4P3zvguMo9h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Capitalized Software, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">204,775</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">186,271</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNetAbstract_iB_z526IS6frow2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zu3dmi2oE398" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">U.S. Method Patent</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20220101__20220630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zGBdQZoTiZFe" title="Finite-lived intangible assets, amortization method">13.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">967,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">967,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_z8fxGN6pUSAk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Web Domain</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zHRx0nvYWG8f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Trademark</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">N/A</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">483,750</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">483,750</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzGJu_zVcGFTVzNVM5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Intangible Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,612,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,612,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzGJu_zaXC8tI8igxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(72,112</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,056</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtFLIANzGJu_zgcsuAHGNO56" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Intangible assets, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,540,388</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,576,444</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

P3Y

223390

186271

18615

204775

186271

P13Y4M24D

967500

161250

483750

1612500

72112

36056

1540388

1576444

18615

1612500

36056

Note 6. Loans Payable On June 23, 2021, the Company entered into a purchase agreement to acquire certain assets from MedScience Research Group, Inc (“MedScience”) (See Note 5 for additional information). As part of that purchase agreement, the Company issued a Promissory Note with a principal sum of $750,000. The principal, along with associated interest, are being paid in 36 equal monthly installments that began in July 2021. The principal balance of the loan is divided between current and long-term liabilities on the Company’s condensed consolidated balance sheets. The combined principal due along with accrued interest as of June 30, 2022 is $527,794 and as of December 31, 2021 was $644,158. On March 2, 2022, the Company entered into a fixed-fee short-term loan with its merchant bank and received $128,500 in loan proceeds. The loan payable, which is split between current and long-term liabilities on the Company’s condensed consolidated balance sheets, is due in August 2023. The loan is repaid by the merchant bank withholding an agreed-upon percentage of payments they process on behalf of the Company with a minimum of $16,305 paid every 60 days. As of June 30, 2022, the loan balance is $88,984 and is all in current liabilities based on the minimum payment schedule. The prior fixed-fee short-term loan with the same merchant bank had a balance of $16,793 as of December 31, 2021 and was paid in full during the first quarter 2022.

750000

527794

644158

128500

16305

88984

16793

Note 7. Convertible Notes Payable Convertible notes payable at June 30, 2022 and December 31, 2021, consist of the following: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20220630_zcpJBxV344Og" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20211231_z42NlHiEVQWa" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zUcNTy7o8Yp8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Note 1 – Accredited investors</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">25,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zrlu8AY3Xyf4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 2 – Shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zWkYXD3s5rA4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Note 3 – Mercer Note</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">756,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">756,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ConvertibleNotesPayable_iI_maCNPDDzvES_zsKPlBunaDte" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">856,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">881,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredFinanceCostsNet_iNI_di_msCNPDDzvES_zFKAgp6s3wXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Debt discount and issuance costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(44,121</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(238,896</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--ConvertibleNotesPayableDebtDiscountAndIssuanceCosts_iTI_mtCNPDDzvES_ziTQ9DhcfdBa" style="vertical-align: bottom; background-color: White"> <td>Total convertible notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">811,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">642,104</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayableCurrent_iI_zarKQnr13Vr4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">811,879</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">542,104</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ConvertibleLongTermNotesPayable_iI_zvOtjWvVa9vf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">100,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Note 1 – Effective December 23, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20201223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zIFJC05oOKP4" title="Debt instrument face amount">25,000 to a shareholder (Note 1). This Note was issued under a subscription agreement dated <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20201222__20201223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z4plPzNdv9ql">September 25, 2020. As of June 30, 2022 and December 31, 2021, this Note had $<span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_c20220630__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zaMFrRMWscOk" title="Interest Payable, Current">0 and $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zNbWRizpMkb7" title="Interest Payable, Current">2,555, respectively, of accrued interest. On February 23, 2022 the shareholder elected to convert the outstanding principal of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z3YtBciTpRkg" title="Debt instrument face amount">25,000 along with accrued interest into <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220222__20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zzWQv76wpoK7" title="Coverted common shares">59,415 shares of common stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zKwMs0UoD3Q5" title="Debt instrument convertible conversion price1">0.47 per share. Additionally, the shareholder received warrants exercisable for two years to purchase <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z3QFE1T3u2Ne" title="Number of Securities Called by Warrants or Rights">14,854 common shares at $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20220223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zg6K3EY8BxY5" title="Exercise Price of Warrants or Rights">0.705 per share. Note 2 – Effective May 7, 2021, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zA0f8eqdsBxk" title="Debt instrument face amount">100,000 to a shareholder (Note 2). The Note bears interest at the rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zIbWzuUTXY3b" title="Debt instrument interest rate stated percentage">10% per annum and matures on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20210501__20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zzSjvSPF0G95">September 30, 2022 (the “Maturity Date”) at which date all outstanding principal and accrued and unpaid interest are due and payable. <span id="xdx_90F_eus-gaap--DebtInstrumentDescription_c20210501__20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zYEHlJC3kMIe" title="Debt Instrument, Description">The Company may satisfy the Note upon maturity or Default, as defined, by the issuance of common shares at a conversion price equal to the greater of a 25% discount to the 15-day average market price of the Company’s common stock or $0.50. The principal and interest accrued are convertible at any time through the maturity date of September 30, 2022 at the option of the holder using the same conversion calculation. As of June 30, 2022 and December 31, 2021, this Note had $<span id="xdx_903_eus-gaap--InterestPayableCurrent_iI_c20220630__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zUISGT5fF3I9" title="Interest payable, current">11,479 and $<span id="xdx_90A_eus-gaap--InterestPayableCurrent_iI_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zwzLkYLtocbd" title="Interest payable, current">6,521, respectively, of accrued interest. Note 3 – Effective August 10, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued to the investor an Original Issue Discount Secured Convertible Promissory Note (the “Note”) in the principal amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20210810__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_znaHTldGVPGf" title="Debt instrument, principal amount">806,000 and warrants to purchase <span id="xdx_90C_ecustom--WarrantsIssuedToPurchaseOfCommonStock_iI_c20210810__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zmZseqeO7v1i" title="Warrants to purchase common stock">930,000 shares of the Company’s common stock for aggregate consideration of $<span id="xdx_90E_eus-gaap--ProceedsFromWarrantExercises_c20210801__20210810__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_z15giQoKMyc8" title="Proceeds from Warrant Exercises">750,000. In addition, pursuant to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor. The principal amount of the Note and all interest accrued thereon is payable on August 10, 2022, and are secured by a lien on substantially all of the Company’s assets. The Note provides for interest at the rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zSlCsVbSGIX1" title="Debt instrument interest rate stated percentage">5% per annum, payable at maturity, and is convertible into common stock at a price of $<span id="xdx_902_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20220810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGkaEsw6Ja1g" title="Debt instrument convertible conversion price1">0.65 per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate events, the Note provides, subject to certain limited exceptions, that if we issue any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such stock or common stock equivalents were sold. The conversion price of the Note had been subject to a potential decrease if the average closing price of the Company’s common stock during any ten consecutive trading days beginning September 16, 2021, and ending on November 15, 2021, was below $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20211115__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_ztX3kNnxjLw5" title="Debt instrument convertible conversion price1">0.65. As the trading price of the common stock has not been below $<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20210921__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zk6og8i32wJj" title="Debt instrument convertible conversion price1">0.65 since September 21, 2021, this provision is no longer operative. On November 11, 2021, Mercer Street Global Opportunity Fund, LLC, converted $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20211109__20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zP3NSjocAWL2" title="Conversion of notes payable">50,000 of the principal amount of the $806,000 Secured Convertible Promissory Note issued August 10, 2021, into <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20211109__20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zFHqeKjuTcVe" title="Conversion of notes payable, shares">76,923 shares of the Company’s common stock at a price of $<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zNDmHA1fszI8" title="Debt instrument convertible conversion price1">0.65 per share. The <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zOEEM6Q3QXpa" title="Number of Securities Called by Warrants or Rights">930,000 Warrants are initially exercisable for a period of three years at a price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20211111__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zrtKB5LZKeb1" title="Exercise Price of Warrants or Rights">1.25 per share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided in the Registration Rights Agreement. The Warrants may be exercised by means of a “cashless exercise” if at any time the shares issuable upon exercise of the Warrant are not covered by an effective registration statement. The Company accounts for the allocation of its issuance costs to its Warrants in accordance with ASC 470-20, Debt with Conversion and Other Options. Under this guidance, if debt or stock is issued with detachable warrants, the proceeds need to be allocated to the two instruments using either the fair value method, the relative fair value method, or the residual value method. The Company used the relative fair value at the time of issuance to allocate the value received between the convertible note and the warrants. The Company estimated the fair value of the Warrants utilizing the Black-Scholes pricing model, which is dependent upon several assumptions such as the expected term of the Warrants, expected volatility of the Company’s stock price over the expected term, expected risk-free interest rate over the expected term and expected dividend yield rate over the expected term. The Company believes this valuation methodology is appropriate for estimating the fair value of warrants. The value allocated to the relative fair value of the Warrants was recorded as debt issuance costs and additional paid in capital. The principal, net of the original issue discount and debt issuance costs, including the allocated relative fair value of the Warrants, which are being recognized over the life of the Note, along with associated interest, is recorded with current liabilities on the Company’s condensed consolidated balance sheets. As of June 30, 2022, this Note had $34,191 of accrued interest, total unamortized debt issuance costs of $37,830, including the Warrant value, and the remaining discount of $6,290. As of December 31, 2021, this Note had $15,446 of accrued interest, total unamortized debt issuance costs of $204,835, including the Warrant value, and the remaining discount of $34,060.

Convertible notes payable at June 30, 2022 and December 31, 2021, consist of the following: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20220630_zcpJBxV344Og" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20211231_z42NlHiEVQWa" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zUcNTy7o8Yp8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Note 1 – Accredited investors</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">25,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zrlu8AY3Xyf4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 2 – Shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zWkYXD3s5rA4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Note 3 – Mercer Note</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">756,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">756,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ConvertibleNotesPayable_iI_maCNPDDzvES_zsKPlBunaDte" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">856,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">881,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredFinanceCostsNet_iNI_di_msCNPDDzvES_zFKAgp6s3wXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Debt discount and issuance costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(44,121</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(238,896</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--ConvertibleNotesPayableDebtDiscountAndIssuanceCosts_iTI_mtCNPDDzvES_ziTQ9DhcfdBa" style="vertical-align: bottom; background-color: White"> <td>Total convertible notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">811,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">642,104</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayableCurrent_iI_zarKQnr13Vr4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">811,879</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">542,104</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ConvertibleLongTermNotesPayable_iI_zvOtjWvVa9vf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">100,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

25000

100000

756000

856000

881000

44121

238896

811879 642104

811879

542104

100000

25000

2020-09-25

2555

25000

59415

0.47

14854

0.705

100000

0.10

2022-09-30

The Company may satisfy the Note upon maturity or Default, as defined, by the issuance of common shares at a conversion price equal to the greater of a 25% discount to the 15-day average market price of the Company’s common stock or $0.50. The principal and interest accrued are convertible at any time through the maturity date of September 30, 2022 at the option of the holder using the same conversion calculation.

11479

6521

806000

930000

750000

0.05

0.65

50000

806000

76923

0.65

930000

P3Y

1.25

34191

37830

6290

15446

204835

34060

Note 8. Preferred Stock Series A Preferred Stock The shares of Series A Preferred Stock have a stated value of $0.25 per share and are initially convertible into shares of common stock at a price of $<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zx3hffPnByXe" title="Debt instrument, conversion price">0.05 per share (subject to adjustment upon the occurrence of certain events). <span id="xdx_90C_eus-gaap--PreferredStockVotingRights_c20190831__20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zWrZV2Ltqtf6" title="Preferred stock voting rights description">The Series A Preferred Stock does not accrue dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes, initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote. Series A-2 Preferred Stock On December 30, 2021, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211229__20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember_zsadasn8jDYf" title="Stock issued during period, shares">2,644,424 of the Company’s Series A-2 Convertible Preferred Shares to its principal shareholder in satisfaction of multiple outstanding convertible promissory notes with initial principal amounts totaling $286,078 together with all interest accrued thereon. The rights of holders of the Company’s common stock with respect to the payment of dividends and upon liquidation are junior in right of payment to holders of the Series A-2 Convertible Preferred Shares. The rights of the holders of the Company’s Series A-2 Preferred Shares are pari passu to the rights of the holders of the Company’s Series A Preferred Shares currently outstanding. Holders of the Series A-2 Convertible Preferred Stock will vote on an as converted basis with the holders of the Company’s common stock and Series A Preferred Shares as to all matters to be voted on by the holders of the common stock. Each Series A-2 Preferred Share shall be entitled to a number of votes equal to five times the number of shares of common stock into which it is then convertible on the applicable record date.

0.25

0.05

The Series A Preferred Stock does not accrue dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes, initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote.

2644424

286078

Note 9. Loss Per Common Share The Company calculates net loss per common share in accordance with ASC 260, Earnings Per Share. Basic and diluted net loss per common share was determined by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding during the period. The Company’s potentially dilutive shares, which include shares issuable upon exercise or conversion of outstanding common stock options, common stock warrants, and convertible debt have not been included in the computation of diluted net loss per share for the six months ended June 30, 2022 and 2021 as the result would be anti-dilutive. <p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zUCRDoskhpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Schedule of Anti-dilutive Securities Excluded From Calculation of Earning Per Share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_49C_20220101__20220630_zhpUChV1Lnrh" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_497_20210101__20210630_zJ1BLUmZCZ5l" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zPaCj6pgeNe6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Stock options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,100,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_zCTw1DiU6RM8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Stock warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,026,647</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">89,793</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zuXMOuImdr8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Total shares excluded from calculation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,126,647</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,189,793</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89F_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zUCRDoskhpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Schedule of Anti-dilutive Securities Excluded From Calculation of Earning Per Share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_49C_20220101__20220630_zhpUChV1Lnrh" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_497_20210101__20210630_zJ1BLUmZCZ5l" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zPaCj6pgeNe6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Stock options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,100,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_zCTw1DiU6RM8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Stock warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,026,647</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">89,793</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zuXMOuImdr8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Total shares excluded from calculation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,126,647</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,189,793</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

1100000

1026647

89793

2126647

1189793

Note 10. Stock-based Compensation During the six months ended June 30, 2022 and 2021, there was $17,841 in stock-based compensation associated with stock options included in Research and development expense. Additionally, during the same periods there was expense associated with shares issued for services. The following table shows how the expenses associated with shares issued for services were classified in the condensed consolidated statements of operations during the respective periods. <p id="xdx_899_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zSzbn6d1tbMd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Stock-based Compensation Expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20220101__20220630_zH5lfu5mlKc" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20210101__20210630_zLc9uLGUhRH6" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eus-gaap--AllocatedShareBasedCompensationExpense_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z3Oav4VUwZu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Research and development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">29,031</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AllocatedShareBasedCompensationExpense_hus-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zTorWSea7qT2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,628</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AllocatedShareBasedCompensationExpense_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zFgfDPGjBI32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,968</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">48,178</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AllocatedShareBasedCompensationExpense_zWfYKX4aZ206" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Total expense – shares issued for services</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,968</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">125,837</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> During the six months ended June 30, 2021 there were <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20210630__srt--TitleOfIndividualAxis__custom--ScientificAndBusinessAdvisorMember_zIOKjmKiX9a6" title="Number of options granted">450,000 options granted to certain scientific and business advisors (“Advisors”) with a weighted-average exercise price of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20210101__20210630__srt--TitleOfIndividualAxis__custom--ScientificAndBusinessAdvisorMember_zdNXC6jhxTA4" title="Weighted-average exercise price">0.65. The options vest in equal annual installments over <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dt_c20210101__20210630__srt--TitleOfIndividualAxis__custom--ScientificAndBusinessAdvisorMember_zdOH2Ay8VQcb" title="Options vesting term">three years beginning in April 2021 and expire <span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dt_c20210101__20210630__srt--TitleOfIndividualAxis__custom--ScientificAndBusinessAdvisorMember_zM6eMykWD478" title="Options expiration period">five years after grant date. There were no options exercised, forfeited or cancelled during the period. During the six months ended June 30, 2022 there were no options granted. As of June 30, 2022, there was $<span id="xdx_904_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20220630_zedkQYHI6fnf" title="Unrecognized compensation related to unvested options">18,243 of unrecognized compensation related to <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iI_pid_c20220630_zMkPFCtKhob5" title="Unrecognized compensation related to unvested options, shares">1,100,000 outstanding options which is expected to be recognized over a weighted-average period of <span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtM_c20220101__20220630_zHoFHcXW24E7" title="Recognized weighted-average period">9 months. The options are being expensed over the vesting period for each Advisor. The weighted-average grant date fair value for options granted during the six months June 30, 2022 was $<span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_pid_c20220101__20220630_zj5lmn0TjDm9" title="Weighted-average fair value for options granted">0.12. The fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions were used: Schedule of Fair Value of Option Grant of Weighted-average Assumptions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">N/A</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20210101__20210630_zskoWLeZqHT1" style="width: 16%; text-align: right" title="Risk-free interest rate">0.21</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life of the options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility of the underlying stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20210101__20210630_zKAZGn2Qt3Q" style="text-align: right" title="Expected volatility of the underlying stock">76.3</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20210101__20210630_zEpEKn0XZdnb" style="text-align: right" title="Expected dividend rate">0</td><td style="text-align: left">%</td></tr> </table> The risk-free interest rates are derived from the U.S. Treasury yield curve in effect on the date of grant for instruments with a remaining term similar to the expected term of the options. The expected life of the options is based on the option term. Due to the Company’s limited historical data, the expected volatility is calculated based upon the historical volatility of comparable companies whose share prices are publicly available for a sufficient period of time. The dividend rate is based on the Company never paying or having the intent to pay any cash dividends. <p id="xdx_897_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_zx7Epf3S02o8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Options outstanding at June 30, 2022 consist of: Schedule of Options Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 22%"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_zGVlS7Afti9g" title="Date Issued">March 12, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_zVIbfLRGkqMk" style="width: 16%; text-align: right" title="Number Outstanding">500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_zhQfHJ55rif" style="width: 16%; text-align: right" title="Number Exercisable">333,333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_z5D4CERP2eA3" style="width: 15%; text-align: right" title="Exercise Price">0.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 17%; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_z17K75umUAUa" title="Expiration Date">March 12, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zQfGyIg5YGrd" title="Date Issued">June 27, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zMOHmoPoID7k" style="text-align: right" title="Number Outstanding">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zvTCCcX09V" style="text-align: right" title="Number Exercisable">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zgvZ3eXq3UUl" style="text-align: right" title="Exercise Price">0.40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zJBiPwx2IkYh" title="Expiration Date">June 27, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zYMRJWx4Jcdi" title="Date Issued">January 1, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zSD5TyqfH4f5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">450,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zLFOKXohJWA4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">300,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zxcGUoif0og7" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">0.65</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right; padding-bottom: 1.5pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zTU0u2WXwug4" title="Expiration Date">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Total</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--OptionMember_zmrTYOaWletc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Outstanding">1,100,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--OptionMember_zztdJ63XWPbe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Exercisable">583,333</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="font-weight: bold; padding-bottom: 1.5pt"> </td></tr> </table> Warrants outstanding at June 30, 2022 consist of: Schedule of Warrants Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 22%"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_z6hc9K0NPSlk" title="Date Issued">March 16, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zuV9IhnJwYn7" style="width: 16%; text-align: right" title="Number Outstanding">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zkrAPg8f8Mo2" style="width: 16%; text-align: right" title="Number Exercisable">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zbXAbw7AiA4i" style="width: 15%; text-align: right" title="Exercise Price">0.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 17%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_z7kaQidUn5g8" title="Expiration Date">March 15, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zjt8iq1PGbR7" title="Date Issued">May 7, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zfEd5opy5QO" style="text-align: right" title="Number Outstanding">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zgoZMrsaJRd4" style="text-align: right" title="Number Exercisable">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zbAk5RduP4ql" style="text-align: right" title="Exercise Price">0.74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zLCxq10oDRNi" title="Expiration Date">May 6, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zRS9hT3pkwA" title="Date Issued">June 17, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_z60oDW0GhNh3" style="text-align: right" title="Number Outstanding">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zu5OseKCxRK2" style="text-align: right" title="Number Exercisable">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zYk6IZRNVBRb" style="text-align: right" title="Exercise Price">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zIfa67vIar5h" title="Expiration Date">June 16, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zw4GJ6bngp3" title="Date Issued">August 10, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zFERGrKlxWyk" style="text-align: right" title="Number Outstanding">930,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z7udLc9cklJ6" style="text-align: right" title="Number Exercisable">930,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zEpvGdtOc1Ci" style="text-align: right" title="Exercise Price">1.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z3V5Bc7xSJn2" title="Expiration Date">August 9, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_z7PZVOkxIsVb" title="Date Issued">February 23, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zTqHKTMnvGx3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">14,854</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zNeR6EnsTj5e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">14,854</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_z4KNyd2sObxd" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">0.705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right; padding-bottom: 1.5pt"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zJmmNdYJIIlf" title="Expiration Date">February 22, 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Total</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8o7IGi8I9Hi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Outstanding">1,026,647</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zNa3guStLdd3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Exercisable">1,026,647</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

17841

<p id="xdx_899_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zSzbn6d1tbMd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Stock-based Compensation Expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20220101__20220630_zH5lfu5mlKc" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20210101__20210630_zLc9uLGUhRH6" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eus-gaap--AllocatedShareBasedCompensationExpense_hus-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z3Oav4VUwZu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Research and development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">29,031</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AllocatedShareBasedCompensationExpense_hus-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zTorWSea7qT2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,628</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AllocatedShareBasedCompensationExpense_hus-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zFgfDPGjBI32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,968</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">48,178</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AllocatedShareBasedCompensationExpense_zWfYKX4aZ206" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Total expense – shares issued for services</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,968</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">125,837</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

29031

48628

6968

48178

6968

125837

450000

0.65

P3Y

P5Y

18243

1100000

P9M

0.12

The fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions were used: Schedule of Fair Value of Option Grant of Weighted-average Assumptions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2021</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">N/A</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20210101__20210630_zskoWLeZqHT1" style="width: 16%; text-align: right" title="Risk-free interest rate">0.21</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life of the options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility of the underlying stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20210101__20210630_zKAZGn2Qt3Q" style="text-align: right" title="Expected volatility of the underlying stock">76.3</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20210101__20210630_zEpEKn0XZdnb" style="text-align: right" title="Expected dividend rate">0</td><td style="text-align: left">%</td></tr> </table>

0.0021

P3Y6M

0.763

<p id="xdx_897_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_zx7Epf3S02o8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Options outstanding at June 30, 2022 consist of: Schedule of Options Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 22%"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_zGVlS7Afti9g" title="Date Issued">March 12, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_zVIbfLRGkqMk" style="width: 16%; text-align: right" title="Number Outstanding">500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_zhQfHJ55rif" style="width: 16%; text-align: right" title="Number Exercisable">333,333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_z5D4CERP2eA3" style="width: 15%; text-align: right" title="Exercise Price">0.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 17%; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionOneMember_z17K75umUAUa" title="Expiration Date">March 12, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zQfGyIg5YGrd" title="Date Issued">June 27, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zMOHmoPoID7k" style="text-align: right" title="Number Outstanding">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zvTCCcX09V" style="text-align: right" title="Number Exercisable">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zgvZ3eXq3UUl" style="text-align: right" title="Exercise Price">0.40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zJBiPwx2IkYh" title="Expiration Date">June 27, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zYMRJWx4Jcdi" title="Date Issued">January 1, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zSD5TyqfH4f5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">450,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zLFOKXohJWA4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">300,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zxcGUoif0og7" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">0.65</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right; padding-bottom: 1.5pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zTU0u2WXwug4" title="Expiration Date">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Total</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--OptionMember_zmrTYOaWletc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Outstanding">1,100,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--OptionMember_zztdJ63XWPbe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Exercisable">583,333</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="font-weight: bold; padding-bottom: 1.5pt"> </td></tr> </table>

2020-03-12

500000

333333

0.40

2025-03-12

2020-06-27

150000

100000

0.40

2025-06-27

2021-01-01

450000

300000

0.65

2025-12-31

1100000

583333

Warrants outstanding at June 30, 2022 consist of: Schedule of Warrants Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 22%"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_z6hc9K0NPSlk" title="Date Issued">March 16, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zuV9IhnJwYn7" style="width: 16%; text-align: right" title="Number Outstanding">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zkrAPg8f8Mo2" style="width: 16%; text-align: right" title="Number Exercisable">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zbXAbw7AiA4i" style="width: 15%; text-align: right" title="Exercise Price">0.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 17%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantOneMember_z7kaQidUn5g8" title="Expiration Date">March 15, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zjt8iq1PGbR7" title="Date Issued">May 7, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zfEd5opy5QO" style="text-align: right" title="Number Outstanding">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zgoZMrsaJRd4" style="text-align: right" title="Number Exercisable">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zbAk5RduP4ql" style="text-align: right" title="Exercise Price">0.74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zLCxq10oDRNi" title="Expiration Date">May 6, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zRS9hT3pkwA" title="Date Issued">June 17, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_z60oDW0GhNh3" style="text-align: right" title="Number Outstanding">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zu5OseKCxRK2" style="text-align: right" title="Number Exercisable">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zYk6IZRNVBRb" style="text-align: right" title="Exercise Price">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zIfa67vIar5h" title="Expiration Date">June 16, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zw4GJ6bngp3" title="Date Issued">August 10, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zFERGrKlxWyk" style="text-align: right" title="Number Outstanding">930,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z7udLc9cklJ6" style="text-align: right" title="Number Exercisable">930,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zEpvGdtOc1Ci" style="text-align: right" title="Exercise Price">1.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z3V5Bc7xSJn2" title="Expiration Date">August 9, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_z7PZVOkxIsVb" title="Date Issued">February 23, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zTqHKTMnvGx3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">14,854</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zNeR6EnsTj5e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">14,854</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_z4KNyd2sObxd" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">0.705</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right; padding-bottom: 1.5pt"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20220101__20220630__us-gaap--AwardTypeAxis__custom--WarrantFiveMember_zJmmNdYJIIlf" title="Expiration Date">February 22, 2024</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Total</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8o7IGi8I9Hi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Outstanding">1,026,647</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20220630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zNa3guStLdd3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Exercisable">1,026,647</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

2021-03-16

15900

15900 0.75

2023-03-15

2021-05-07

53704

53704 0.74

2023-05-06

2021-06-17

12189

12189 0.83

2023-06-16

2021-08-10

930000

930000 1.25

2024-08-09

2022-02-23

14854

14854 0.705

2024-02-22

1026647

Note 11. Related Party Transactions Convertible notes payable, related party: See Note 7.

Note 12. Income Taxes For the six month period ended June 30, 2022 and the year ended December 31, 2021, the Company did not record a tax provision as the Company did not earn any taxable income in either period and maintains a full valuation allowance against its net deferred tax assets. Schedule of Effective Income Tax Rate Reconciliation

Schedule of Effective Income Tax Rate Reconciliation

Note 13. Commitments and Contingencies On February 9, 2021, the Company entered into a Receivables Purchase and Security Agreement (“Factoring Agreement”) with a Factoring Company. The Factoring Agreement has an initial term of one year and, in accordance with its terms, has been renewed for an additional year. Under the terms of the agreement, designated receivables are sold for periodic advances of up to $150,000. The Factoring Company retains a reserve of <span id="xdx_90C_ecustom--ReserveOfPurchasedReceivables_iI_pid_dp_uPure_c20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zcx1RnfdWQQ7" title="Reserve of purchased receivables, percentage">10% of purchased receivables with the balance available to the Company. Factoring fees begin at 1.8% for the first 30 days a purchased invoice is outstanding and increase the longer an invoice remains outstanding. After 90 days, the Factoring Company has the right to assign the invoice back to the Company. The Factoring Agreement includes minimum average monthly volumes. As of June 30, 2022, the balance of outstanding invoices that the Factoring Company may assign back to the Company if not collected within 90 days is included in the Company’s Accounts Receivable balance with the amounts received, net of reserves held, included with other current liabilities on the condensed consolidated balance sheets. The net amount included in other current liabilities is $37,913 and $25,420 as of June 30, 2022 and December 31, 2021, respectively. There are no pending or threatened legal proceedings as of June 30, 2022. The Company has no non-cancellable operating leases.

P1Y 150000 0.10 0.018

37913

25420

Note 14. Subsequent Events Effective July 19, 2022, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued to the investor an Original Issue Discount Secured Convertible Promissory Note (the “Note”) in the principal amount of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_z2fwWdT441s6" title="Debt Instrument, Face Amount">440,000 and warrants to purchase <span id="xdx_902_ecustom--WarrantsIssuedToPurchaseOfCommonStock_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zQ2p3u4ju1Fe" title="Warrants issued to purchase of common stock">550,000 shares of the Company’s common stock for aggregate consideration of $<span id="xdx_907_eus-gaap--ProceedsFromWarrantExercises_c20220718__20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_z4Ec66EXjo36" title="Proceeds from warrant in consideration">400,000. In addition, pursuant to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor. The principal amount of the Note and all interest accrued thereon is payable on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20220718__20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zAKk18H89Tne" title="Maturity date">July 19, 2023, and are secured by a lien on substantially all of the Company’s assets. The Note provides for interest at the rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zb7hVKEnwE93" title="Debt instrument interest rate stated percentage">5% per annum, payable at maturity, and is convertible into common stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zlHwZix4lySa" title="Debt instrument convertible conversion price1">0.20 per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate events, the Note provides, subject to certain limited exceptions, that if the Company issues any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such stock or common stock equivalents were sold. The Note provides for various events of default similar to those provided for in similar transactions, including the failure to timely pay amounts due thereunder. The Note provides further that the Company will be liable to the Buyer for various amounts, including the cost of a buy-in, if the Company shall default in its obligation to register the shares issuable upon conversion of the Note for sale by the Buyer under the Securities Act or otherwise fails to facilitate Buyer’s sale of the shares issuable upon conversion of the Note as required by the terms of the Note. The <span id="xdx_90A_ecustom--WarrantsExercised_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOvDu3tuRotl" title="Warrants exercised">550,000 Warrants are initially exercisable for a period of three years at a price of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpnzROGhbaJd" title="Warrants exercise price">0.50 per share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided in the Registration Rights Agreement. The Warrants may be exercised by means of a “cashless exercise” if at any time the shares issuable upon exercise of the Warrant are not covered by an effective registration statement. The Registration Rights Agreement requires the Company to file with the Securities and Exchange Commission within 60 days following the closing of the issuance of the Note, a registration statement (the “Registration Statement”) with respect to all shares which may be acquired upon conversion of the Note and exercise of the Warrant (the “Registrable Securities”) and to cause the Registration Statement to be declared effective no later than 90 days after the date of the issuance of the Note, provided, that if the Company is notified by the SEC that the Registration Statement will not be reviewed or is no longer subject to further review and comments, the Company shall cause the Registration Statement to be declared effective on the fifth trading day following the date on which the Company is so notified. The Company is to cause the Registration Statement to remain continuously effective until all Registrable Securities covered by such Registration Statement have been sold, or may be sold pursuant to Rule 144 without the volume or other limitations of such rule, or are otherwise not required to be registered in reliance upon the exemption in Section 4(a)(1) or 4(a)(7) under the Securities Act. For services rendered in connection with the Securities Purchase Agreement the Company paid Carter, Terry & Company a cash fee of $<span id="xdx_906_ecustom--PaymentForServicesinCash_c20220718__20220719__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zd5ozITK4Mv6" title="Payment of services">20,000. In addition, the Company reimbursed the Buyer $<span id="xdx_902_eus-gaap--LegalFees_c20220718__20220719__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zVaumciPLRBe" title="Legal Fees">5,000 for legal expenses incurred in connection with the transaction. As a result of the issuance of the Note in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z8hwyVwsPtce" title="Debt instrument, face amount">440,000 convertible into shares of the Company’s common stock at a price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBtJHXFujeRb" title="Debt instrument convertible conversion price1">0.20 per share, the price at which the Note in the principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20220719__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zFFgOlug5IIc" title="Debt instrument, face amount">806,000 referred to in Note 7 may be converted into shares of the Company’s common stock has been reduced to $<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20220719__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z9XDb5iFCg4c" title="Debt instrument convertible conversion price1">0.20 per share. On July 27, 2022, Mercer Street Global Opportunity Fund, LLC, converted $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20220727__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zWd9vecJvzVd">50,000 of the principal amount of the $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20220726__20220727__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxzDUv2ajtYl" title="Debt conversion, amount">806,000 Secured Convertible Promissory Note mentioned in Note 7 into <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20220726__20220727__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfYrvTqHhfO3" title="Debt conversion, shares">250,000 shares of the Company’s common stock at a price of $<span id="xdx_908_eus-gaap--SharePrice_iI_c20220727__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z5f9hfRKQFU7" title="Share price">0.20 per share.

440000

550000

400000

2023-07-19

0.05

0.20

550000

0.50

20000

5000

440000

0.20

806000

0.20

50000

806000

250000

0.20

286855

94342

70474

60522

65740

99701

22713

11598

445782

266163

186271

31700

1576444

2208497

297863

20370

145422

58615

14198

253865

542104

55000

874954

214620

6521 115566

402956

100000

576003

509477

691569

1384431

906189

10000000

0.0001

1080092

108

0.0001

2644424

264

900000000

0.0001

8756093

6562735

876

656

6968

124479

3348681

1264108

-2518895

-1748719

824066

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2208497

297863

1414421

124532

743673

74439

670748

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36056

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120000

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74332

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264

837213

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802367

21428 21428

100000

-10

124479 124479

35683

1250000

125

862375

862500

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30000

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29996

30000

-770176

1080092

108

2644424

264

8756093

876

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3348681

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35683

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31700

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30000

850000

180000

86000

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85000

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286855

94342

43023

426081 376286

1612500

30000 221779 88016

Note 1. The Company USA Equities Corp. (the “Company”, or the “Registrant”) was incorporated in Delaware on September 1, 1983. In 2015, the Company changed its name to USA Equities Corp. On September 23, 2021, the Company changed its state of incorporation from Delaware to Nevada as a result of a merger with and into its newly formed wholly-owned subsidiary, USA Equities Corp., a Nevada corporation (“USA Equities Nevada”), the surviving entity pursuant to an Agreement and Plan of Merger. The reincorporation was approved by the stockholders of the Company and USA Equities Nevada is deemed to be the successor to USA Equities Corp, the Delaware corporation.

Note 2. Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since inception, has negative operating cash flows and began recognizing revenues in the fourth quarter of fiscal 2020. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The continuation of the Company’s business is dependent upon its ability to achieve profitability and positive cash flows and, pending such achievement, future issuances of equity or other financings to fund ongoing operations. However, access to such funding may not be available on commercially reasonable terms, if at all. These consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 3. Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). In the opinion of management, the accompanying audited consolidated financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. Reclassifications Certain reclassifications were made to the prior consolidated financial statements to conform to the current period presentation. There was no change to the previously reported net loss. Risks Related to COVID-19 Pandemic The COVID-19 pandemic is affecting the United States and global economies and may affect the Company’s operations and those of third parties on which the Company relies. While the potential economic impact brought by, and the duration of, the COVID-19 pandemic is difficult to assess or predict, the impact of the COVID-19 pandemic could negatively impact the Company’s liquidity, capital resources and operations. The ultimate impact of the COVID-19 pandemic is highly uncertain and the Company does not yet know the full extent of potential impacts on its business, financing or global economy as a whole. Accounting Policies Use of Estimates: The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates. Principles of Consolidation: The consolidated financial statements include the accounts of USA Equities Corp and its wholly owned subsidiaries USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated. Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents. Accounts Receivable: The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and will establish a reserve for uncollectible balances as necessary based on experience. As of December 31, 2021 and 2020 there was no established reserve for uncollectible balances. Inventories: Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. The Company uses actual costs to determine our cost basis for inventories. Inventories consist of only finished goods. Provisions for excess and obsolete inventory are based on the Company’s estimates of forecasted sales, expiration dates and assumptions about obsolescence. As of December 31, 2021 and 2020 there was no established provisions for excess and obsolete inventory. Capitalized Software Development Costs: Software development costs for internal-use software are accounted for in accordance with Accounting Standards Codification (“ASC”) 350-40, Intangibles, Internal-Use Software. Development costs that are incurred during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a straight-line basis over the remaining economic life of the software (typically three to five years) and will be included in operating expenses on the consolidated statements of operations once amortization begins. The estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Capitalized software development costs for internal-use software totaled $186,271 as of December 31, 2021 and $31,700 as of December 31, 2020. The software application is still in development with costs continuing to be capitalized and no amortization expense being recognized during the years ended December 31, 2021 and December 31, 2020. There were no impairments recognized during the years ended December 31, 2021 and December 31, 2020. Intangible Assets: Intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain on June 23, 2021. The provisional allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. These assets are accounted for in accordance with ASC 350-30, Intangibles, General Intangibles Other Than Goodwill. The cost of the assets is amortized over the remaining useful life of the assets as follows: Schedule of Indefinite-Lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zgpm1jDKNvL8" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20211231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zwDOzJfQX6B2" title="Impaired intangible asset">Indefinite life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20211231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zDCHRaRv59ng" title="Impaired intangible asset">Indefinite life</td></tr> </table> The estimated useful lives and carrying value of the assets are reviewed at least annually or whenever events or circumstances may result in an impact to the value of the assets. Convertible Notes Payable: The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, Derivatives and Hedging, in accordance with the provisions of ASC 470-20, Debt with Conversion and Other Options, which provides guidance on accounting for convertible securities with beneficial conversion features. ASC 470-10 addresses classification determination for specific obligations, such as short-term obligations expected to be refinanced on a long-term basis, due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt. Revenue Recognition: Pursuant to ASC Topic 606, Revenue from Contracts with Customers, or ASC 606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an allowance for returns. To determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows the established five-step framework as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the contract(s) with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the performance obligations in the contract(s);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocate the transaction price to the performance obligations in the contract(s); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognize revenue when (or as) the Company satisfies a performance obligation.</td></tr> </table> The Company sells allergy diagnostic-related products and immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products. The Company includes shipping and handling fees billed to customers in revenue. There are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the portfolio have the same terms and management has the expectation that the result will not be materially different from the consideration of each individual contract. Research and Development: Research and development expense is primarily related to developing and improving methods related to the Company’s Software as a Service (SaaS) platform. Research and development expenses are expensed when incurred. For the years ended December 31, 2021 and 2020, there were $90,874 and $98,290 of research and development expenses incurred, respectively. Stock-based Compensation: The Company applies the fair value of method of ASC 718, Share Based Payment, in accounting for its stock-based compensation. The standard states that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock-based compensation at the market price for the Company’s common stock and other pertinent factors at the grant date. Earnings Per Common Share: Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zNvZQaWoCNs3" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zOXqJBWHvGDj" title="Common stock equivalent shares of weighted average shares outstanding dilutive">no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of December 31, 2021 or 2020. Income Taxes: The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. The Company has net operating losses of $2,518,895 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization. Recently Issued Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU’) 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40), or ASU 2020-06. The updated guidance is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments with no separate accounting for embedded conversion features. ASU 2020-06 also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception. In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders’ deficit as of January 1, 2021.

Use of Estimates: The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.

Principles of Consolidation: The consolidated financial statements include the accounts of USA Equities Corp and its wholly owned subsidiaries USAQ Corporation, Inc., and Medical Practice Income, Inc. All significant inter-company balances and transactions have been eliminated.

Cash and Cash Equivalents: For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.

Accounts Receivable: The Company extends unsecured credit to its customers on a regular basis. Management monitors the payments on outstanding balances and will establish a reserve for uncollectible balances as necessary based on experience. As of December 31, 2021 and 2020 there was no established reserve for uncollectible balances.

Inventories: Inventories are stated at the lower of cost or estimated net realizable value, on a first-in, first-out, or FIFO, basis. The Company uses actual costs to determine our cost basis for inventories. Inventories consist of only finished goods. Provisions for excess and obsolete inventory are based on the Company’s estimates of forecasted sales, expiration dates and assumptions about obsolescence. As of December 31, 2021 and 2020 there was no established provisions for excess and obsolete inventory.

Capitalized Software Development Costs: Software development costs for internal-use software are accounted for in accordance with Accounting Standards Codification (“ASC”) 350-40, Intangibles, Internal-Use Software. Development costs that are incurred during the application development stage begin to be capitalized when two criteria are met: (i) the preliminary project stage is completed and (ii) it is probable that the software will be completed and used for its intended function. Capitalization ceases once the software is substantially complete and ready for its intended use. Costs incurred during the preliminary project stage of software development and post-implementation operating stages are expensed as incurred. Amortization is calculated on a straight-line basis over the remaining economic life of the software (typically three to five years) and will be included in operating expenses on the consolidated statements of operations once amortization begins. The estimated useful lives of software are reviewed at least annually and will be tested for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Capitalized software development costs for internal-use software totaled $186,271 as of December 31, 2021 and $31,700 as of December 31, 2020. The software application is still in development with costs continuing to be capitalized and no amortization expense being recognized during the years ended December 31, 2021 and December 31, 2020. There were no impairments recognized during the years ended December 31, 2021 and December 31, 2020. Intangible Assets: Intangible assets represent the value the Company paid to acquire assets including a trademark, patent and web domain on June 23, 2021. The provisional allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. These assets are accounted for in accordance with ASC 350-30, Intangibles, General Intangibles Other Than Goodwill. The cost of the assets is amortized over the remaining useful life of the assets as follows: Schedule of Indefinite-Lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zgpm1jDKNvL8" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20211231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zwDOzJfQX6B2" title="Impaired intangible asset">Indefinite life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20211231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zDCHRaRv59ng" title="Impaired intangible asset">Indefinite life</td></tr> </table> The estimated useful lives and carrying value of the assets are reviewed at least annually or whenever events or circumstances may result in an impact to the value of the assets. Convertible Notes Payable: The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, Derivatives and Hedging, in accordance with the provisions of ASC 470-20, Debt with Conversion and Other Options, which provides guidance on accounting for convertible securities with beneficial conversion features. ASC 470-10 addresses classification determination for specific obligations, such as short-term obligations expected to be refinanced on a long-term basis, due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt.

186271

31700

Schedule of Indefinite-Lived Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%">U.S. Method Patent</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zgpm1jDKNvL8" title="Finite-lived intangible assets, amortization method">13.4 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Web Domain</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20211231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zwDOzJfQX6B2" title="Impaired intangible asset">Indefinite life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Trademark</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--ImpairedIntangibleAssetDescription_c20210101__20211231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zDCHRaRv59ng" title="Impaired intangible asset">Indefinite life</td></tr> </table>

P13Y4M24D

Indefinite life

Revenue Recognition: Pursuant to ASC Topic 606, Revenue from Contracts with Customers, or ASC 606, the Company recognizes revenue upon transfer of control of goods, in an amount that reflects the consideration that is expected to be received in exchange for those goods. The Company does not allow for the return of products and therefore does not establish an allowance for returns. To determine the revenue to be recognized for transactions that the Company determines are within the scope of ASC 606, the Company follows the established five-step framework as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the contract(s) with a customer;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">identify the performance obligations in the contract(s);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">determine the transaction price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">allocate the transaction price to the performance obligations in the contract(s); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">recognize revenue when (or as) the Company satisfies a performance obligation.</td></tr> </table> The Company sells allergy diagnostic-related products and immunotherapy treatments to physicians. Revenue is recognized once the Company satisfies its performance obligation which occurs at the point in time when title and possession of products have transitioned to the customer, typically upon delivery of the products. The Company includes shipping and handling fees billed to customers in revenue. There are several practical expedients and exemptions allowed under ASC 606 that impact timing of revenue recognition and disclosures. The Company elected to treat similar contracts as a portfolio of contracts, as allowed under ASC 606. The contracts that fall within the portfolio have the same terms and management has the expectation that the result will not be materially different from the consideration of each individual contract.

Research and Development: Research and development expense is primarily related to developing and improving methods related to the Company’s Software as a Service (SaaS) platform. Research and development expenses are expensed when incurred. For the years ended December 31, 2021 and 2020, there were $90,874 and $98,290 of research and development expenses incurred, respectively. Stock-based Compensation: The Company applies the fair value of method of ASC 718, Share Based Payment, in accounting for its stock-based compensation. The standard states that compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period. The Company values stock-based compensation at the market price for the Company’s common stock and other pertinent factors at the grant date.

90874

98290

Earnings Per Common Share: Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options and warrants to purchase common stock (only if those options and warrants are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were <span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zNvZQaWoCNs3" title="Common stock equivalent shares of weighted average shares outstanding dilutive"><span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--CommonStockMember_zOXqJBWHvGDj" title="Common stock equivalent shares of weighted average shares outstanding dilutive">no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of December 31, 2021 or 2020.

Income Taxes: The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. The Company has net operating losses of $2,518,895 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.

2518895

begin to expire in 2027

Recently Issued Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU’) 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40), or ASU 2020-06. The updated guidance is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP. Consequently, more convertible debt instruments will be reported as single liability instruments with no separate accounting for embedded conversion features. ASU 2020-06 also removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exception. In addition, ASU 2020-06 also simplifies the diluted net income per share calculation in certain areas. The Company adopted the provisions of ASU 2020-06 using a modified retrospective approach, which resulted in no cumulative effect adjustment to stockholders’ deficit as of January 1, 2021.

Note 4. Capitalized Software and Intangible Assets Non-current assets consist of the following at December 31, 2021 and December 31, 2020: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Useful Life (in years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20211231_zhSNVBvehKic" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20201231_zsFG3SvwXtWf" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zqwLqGpesufe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Capitalized Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 14%; text-align: center">TBD</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">186,271</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">31,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible Assets:</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zFUfaJ4uqbji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">U.S. Method Patent</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zu1ICwIGRTGk" title="Finite-lived intangible assets, amortization method">13.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">967,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zVfm1wxkmE84" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Web Domain</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z3O8kekpOsAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Trademark</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center">N/A</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">483,750</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzGJu_z1IdefLODPw5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Intangible Assets</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,612,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzGJu_zmBs7R3Wvrni" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,056</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtFLIANzGJu_z1xbIBUHoqWl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Intangible assets, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,576,444</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> Capitalized software represents the development costs for internal-use software. The software application is still in development with costs continuing to be capitalized and no amortization expense being recognized yet. Capitalization will cease and amortization will begin once development is substantially complete. The Capitalized software costs will be amortized over the estimated life of the software. There were no impairments recognized during the years ended December 31, 2021 and December 31, 2020. The intangible assets represent the value the Company paid to acquire the trademark “AllergiEnd”, the web domain “AllergiEnd.com” along with the U.S. Method Patent registration relating to the allergy testing kit and related materials the Company distributes to physician clients. The Company acquired the intangible assets from MedScience Research Group as of June 23, 2021 for total consideration of $1,612,500 which was financed through a combination of restricted stock and a promissory note. The provisional allocation of the purchase price to each of these assets was determined based on ASC 805-50-30, Business Combination, Related Issues, Initial Measurement. The assets are being amortized over their useful lives beginning July 1, 2021. The Trademark and Web Domain are determined to have an indefinite life and will be tested annually for impairment in accordance with ASC 350-30-35, Intangibles, General Intangibles Other Than Goodwill. There was $36,056 of amortization expense during the year ended December 31, 2021 and no amortization expense during the year ended December 31, 2020.

Non-current assets consist of the following at December 31, 2021 and December 31, 2020: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Useful Life (in years)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20211231_zhSNVBvehKic" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20201231_zsFG3SvwXtWf" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--ComputerSoftwareIntangibleAssetMember_zqwLqGpesufe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Capitalized Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 14%; text-align: center">TBD</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">186,271</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">31,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible Assets:</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zFUfaJ4uqbji" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">U.S. Method Patent</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_dtY_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zu1ICwIGRTGk" title="Finite-lived intangible assets, amortization method">13.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">967,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--WebDomainMember_zVfm1wxkmE84" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Web Domain</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z3O8kekpOsAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Trademark</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center">N/A</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">483,750</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzGJu_z1IdefLODPw5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Intangible Assets</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,612,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzGJu_zmBs7R3Wvrni" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(36,056</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtFLIANzGJu_z1xbIBUHoqWl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Intangible assets, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,576,444</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

186271

31700

P13Y4M24D

967500

161250

483750

1612500

36056

1576444

1612500

36056

Note 5. Loans Payable On June 21, 2021, the Company entered into a fixed-fee short-term loan with its merchant bank and received $86,000 in loan proceeds. The loan payable, which is classified within current liabilities, will be repaid in 9 months of the original loan date with the merchant bank withholding an agreed-upon percentage of payments they process on behalf of the Company. As of December 31, 2021, the loan balance is $16,793. On June 23, 2021, the Company entered into a purchase agreement to acquire certain assets from MedScience Research Group, Inc (“MedScience”) (See Note 4 for additional information). As part of that purchase agreement, the Company issued a Promissory Note with a principal sum of $750,000. The principal, along with associated interest, will be paid in 36 equal monthly installments beginning in July 2021. The principal balance of the loan is divided between current and long-term liabilities on the Company’s consolidated balance sheets. The combined principal due along with accrued interest as of December 31, 2021 is $644,158.

86000

16793

750000

644158

Note 6. Convertible Notes Payable Convertible notes payable at December 31, 2021 and December 31, 2020 consist of the following: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20211231_zxLoby55GXbh" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20201231_zvJesV3DiGB1" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zfjlh3gaeVDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Note 1 and accrued interest and premium – Principal shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">195,177</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zEaWw5ZnJfll" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 2 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,210</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zL8qawbswpt9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 3 and accrued interest – Shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,951</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_za9W5HuIXaTh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 4 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,537</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zaCPmFpyehg2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 5 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zDC7c9SmFn07" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 6 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,347</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zolHi2VXJrP9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 7 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">101,781</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z08JkUpz8g0j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 8 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,555</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,055</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zh9vZsXl7YNe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 9 and accrued interest – Shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">106,521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zvVbsKOLr5d1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Note 10 and accrued interest, net of discount and issuance costs – Mercer Note</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">532,551</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_z8yupNPZTVR4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Convertible notes payable and accrued interest</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">665,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">754,520</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Note 1 – In October 2009, the Company issued a Convertible Promissory Note with a principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20091031__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zkQUqfFg98Jj">73,500 to its principal shareholder (Note 1). The note bears interest at the rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20091031__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zjdIDwmCOOce">12% per annum until paid or the note and accrued interest is converted into shares of the Company’s common stock. On February 27, 2020, the note was modified to extend the maturity date to <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20200225__20200227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z6j49LqgVzf9">March 31, 2023 and increase the conversion price to $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20091031__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z5pO5KXFFWbh">0.10 per share. In accordance with ASC 470-50-40, Debt, Modification and Extinguishments, the modification was accounted for as an extinguishment with a loss of $<span id="xdx_907_eus-gaap--ExtinguishmentOfDebtGainLossNetOfTax_pp0p0_c20210101__20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zEbMD0mWxlJ5">21,299 on the extinguishment of debt and an offsetting premium on the new note recorded during the quarter ended March 31, 2020. On December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes of the Company held by the principal shareholder along with associated accrued interest into <span id="xdx_908_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z0prqrSRmFV3">2,644,424 of newly authorized Series A-2 Convertible Preferred Shares. Note 1 was included in that agreement with $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z2k1TNlV0Ca7" title="Debt instrument face amount">73,500 of principal combined with a premium of $<span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedPremium_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zao7yamisFZ" title="Debt instrument unamortized premium">21,299 and accrued interest of $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z4UgmsnNR8hh" title="Interest payable current and noncurrent">109,198 converted at $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zcgyhEVwFt5h" title="Debt instrument convertible conversion price1">0.10 per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z2HdHqR18Kuc" title="Interest payable current">0 and $<span id="xdx_909_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zbIU8HiNIwhj" title="Interest payable current">100,378, respectively, in accrued interest. Note 2 – Effective September 1, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190901__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z5jw2UsXJhpd" title="Debt instrument, principal amount">124,562 to its principal shareholder in consideration for advances previously made to the Company (Note 2). This note bears interest at the rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20190901__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zBQIC194yFh4" title="Debt instrument, interest rate">1% per annum and is due and payable on December 30, 2022. The Note is convertible into shares of common stock at a price of $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20190901__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zy8TpKClUsTk" title="Debt instrument, conversion price">0.25 per share. On December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes of the Company held by the principal shareholder along with associated accrued interest into <span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember_zGKL7s3sDSza">2,644,424 of newly authorized Series A-2 Convertible Preferred Shares. Note 2 was included in that agreement with $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zTRUBB025c9h" title="Debt instrument face amount">124,562 of principal combined with accrued interest of $<span id="xdx_905_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20211230__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember_zn6X3HgFqHP3" title="Interest payable current and noncurrent">2,894 converted at $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z5sNw8Xoap9e" title="Debt instrument convertible conversion price1">0.25 per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zYgt20EiQhQ6" title="Accrued interest">0 and $<span id="xdx_901_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zaxsT3Gp74T5" title="Accrued interest">1,648, respectively of accrued interest. Note 3 – Effective September 12, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20190912__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z5qVPFyrdK6" title="Debt instrument, principal amount">55,000 to a shareholder (Note 3). This Note bore interest at the rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20190912__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zsvGxYVvpBV3" title="Debt instrument, interest rate">12% per annum and principal plus any accrued but unpaid interest was due and payable on January 1, 2021. The Note was convertible at the option of the holder into shares of common stock at a price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20190912__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zgCv8Ua59l4j" title="Debt instrument, conversion price">0.25 per share. On January 1, 2021, the shareholder elected to convert the outstanding principal of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210102__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z6Fd8my5m084" title="Debt instrument, principal amount">55,000 along with accrued interest of $<span id="xdx_90F_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210102__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zrZSo0K4Kngc" title="Accrued interest">7,951 into common stock at a price of $<span id="xdx_907_ecustom--StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities_iI_c20210102__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zwgCoJxdfZIl" title="Common stock at a price">0.25 per share resulting in the issuance of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20201230__20210102__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zCpCot5hIcJ4" title="Issuance of shares common stock">251,805 shares of common stock. Note 4 – Effective December 27, 2019, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20191227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zvMs1nLccjT2">88,626 to its principal shareholder in consideration for advances previously made to the Company (Note 4). This note bore interest at the rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20191227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zL73nnh68Qob">10% per annum and was due and payable on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20191226__20191227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zw4jhggIswt1">December 30, 2022. The Note was convertible into shares of common stock at a price of $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20191227__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zRBPYvxTcpBh">0.55 per share. On March 15, 2021, the principal shareholder assigned this convertible note along with all accrued and future interest to a third-party shareholder. On March 31, 2021 the shareholder elected to convert the outstanding principal of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z42qyG7iYPp8">88,626 along with accrued interest of $<span id="xdx_90D_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zjvh4pEpGwUj">11,096 into common stock at a price of $<span id="xdx_907_ecustom--StockIssuedDuringPeriodPerSharesConversionOfConvertibleSecurities_iI_c20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zP5NMzXUyYP9">0.55 per share resulting in the issuance of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210330__20210331__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zLbamYNVgNAf">181,313 shares of common stock. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_90D_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z05HzREqsWLd">0 and $<span id="xdx_902_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zl44b5RskU">8,911, respectively of accrued interest. Note 5 – Under subscription agreements dated September 25, 2020, the Company issued Convertible Promissory Notes (the “Notes”) to various individuals totaling $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200925__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zyc2AO9slICl">55,000. The Notes bore interest at the rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200925__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zKyCJTLcd1si">10% per annum and matured on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20200924__20200925__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z9HRQPdRrFii">September 30, 2022 (the “Maturity Date”) at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs. <span id="xdx_904_eus-gaap--DebtInstrumentDescription_c20200924__20200925__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zFj4cjYLt8Qd">The Company could satisfy the Notes upon maturity or Default, as defined, by the issuance of Common shares at a conversion price equal to the greater of a 20% discount to the 15 day average market price of the Company’s common stock or $0.10. The principal and interest accrued are convertible at any time after six months through the Maturity Date at the option of the holder at a 20% discount to the 15 day average market price of the Company’s share price, but in no event less than $0.10 per share. Upon conversion of any portion of the Notes, the investor will receive warrants to purchase up to 25% of the number of common shares issued as a result of such conversion exercisable for a period of two years at a price per share equal to 150% of the conversion price of the Notes. As of March 16, 2021 one of the note holders had elected to convert outstanding principal of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zyW4HfRDkQ36">30,000 along with accrued interest into <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pp0p0_c20210315__20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zbWh0vrolKp3">63,600 shares of common stock at a price of $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zA29Jl6O0iq4">0.50. Additionally, the shareholder received warrants, exercisable for two years, to purchase <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20210315__20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAcSrziz78k9">15,900 common shares at $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210316__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zbfgnzNAAqm7">0.75 per share. As of June 17, 2021 the other note holder had elected to convert outstanding principal of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zEboowvUK1j4" title="Debt instrument, principal amount">25,000 along with accrued interest into 48,755 shares of common stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zARbiD7Zvpuc" title="Debt instrument, conversion price">0.55. Additionally, the shareholder received warrants, exercisable for two years, to purchase <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zW5XyoNTxFrb" title="Warrants to purchase common stock">12,189 common shares at $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z7KoMzjEVML5" title="Warrants exercise price">0.83 per share. As of December 31, 2021 and December 31, 2020, these notes had accumulated $<span id="xdx_90D_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zGGNN07ZtkZ5" title="Accrued interest">0 and $<span id="xdx_907_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z0Ax9BbQDUng" title="Accrued interest">1,462, respectively of accrued interest. Note 6 – Effective September 30, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20200930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zCdNsEIpGujb">88,016 to its principal shareholder in consideration for advances previously made to the Company (Note 6). This note bears interest at the rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zesvd0zrndv9">6% per annum and is due and payable on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20201230__20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zhIvKwrtwjJ6">December 31, 2022. The Note is convertible into shares of common stock at a price of $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20200930__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z22AYrUnKBlk">1.00 per share. On December 30, 2021, the Company and its principal shareholder entered into an agreement to exchange certain convertible promissory notes of the Company held by the principal shareholder along with associated accrued interest into <span id="xdx_900_eus-gaap--InterestPayableCurrent_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zaGQtU3g2u7f">2,644,424 of newly authorized Series A-2 Convertible Preferred Shares. Note 6 was included in that agreement with $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zrZbfB2jDLlh">88,016 of principal combined with accrued interest of $<span id="xdx_902_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20211230__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zwjD7TI4Zm3b">6,612 converted at $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zdNPhX2Wnwa3">1.00 per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_z6YHBLBJU8A4">0 and $<span id="xdx_90A_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zoVHqlFNwQVj">1,331, respectively of accrued interest. Note 7 – Effective October 27, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20201027__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zbIp8lXk6Ezc" title="Debt instrument, principal amount">100,000 to a shareholder (Note 7). This Note was issued under the subscription agreements dated <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20201026__20201027__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_znUVlBNqYsE4" title="Debt instrument, maturity date">September 25, 2020 and described in Note 5 above. As of May 7, 2021, the shareholder had elected to convert outstanding principal of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zVQghhh1ZOX6" title="Debt instrument, principal amount">100,000 along with accrued interest into <span id="xdx_909_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zolAWMK1ap48" title="Accrued interest">214,817 shares of common stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z52YmzLDqv5a" title="Debt instrument, conversion price">0.49. Additionally, the shareholder received warrants, exercisable for two years, to purchase <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zHKAOHknRqmc">53,704 common shares at $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zWkouikPH6zg">0.74 per share. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_90B_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zOm1mJshX4R4" title="Accrued interest">0 and $<span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z5pnkWqHAxf" title="Accrued interest">1,781, respectively of accrued interest. Note 8 – Effective December 23, 2020, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20201223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zCGNTVaMRgsj" title="Debt instrument, principal amount">25,000 to a shareholder (Note 8). This Note was issued under the subscription agreements dated <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20201222__20201223__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zc3TXF1WdbWf" title="Debt instrument, maturity date">September 25, 2020 and described in Note 5 above. As of December 31, 2021 and December 31, 2020, this note had accumulated $<span id="xdx_90C_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_ziOwqWju5Xf7" title="Accrued interest">2,555 and $<span id="xdx_908_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zlsnT5zardOd" title="Accrued interest">55, respectively of accrued interest. Note 9 – Effective May 7, 2021, the Company issued a Convertible Promissory Note in the principal amount of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_z7bx4BSrwgX2">100,000 to a shareholder (Note 9). The Note bears interest at the rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zG3r9ir98HBk">10% per annum and matures on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20210501__20210507__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zkQbzfNwyxqc">September 30, 2022 (the “Maturity Date”) at which date all outstanding principal and accrued and unpaid interest are due and payable unless a Default Event, as defined, occurs. <span id="xdx_907_eus-gaap--DebtInstrumentDescription_c20210501__20210507__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zBLaVeHJ4lTi">The Company may satisfy the Note upon maturity or Default, as defined, by the issuance of common shares at a conversion price equal to the greater of a 25% discount to the 15 day average market price of the Company’s common stock or $0.50. The principal and interest accrued are convertible at any time through the maturity date of September 30, 2022 at the option of the holder using the same conversion calculation. As of December 31, 2021, this note had accumulated $<span id="xdx_904_eus-gaap--InterestPayableCurrent_iI_pp0p0_c20211231__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_z01nFHPHrlF2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,521 of accrued interest. Note 10 – Effective August 10, 2021, the Company entered into a Securities Purchase Agreement with an accredited investor pursuant to which it issued to the investor an Original Issue Discount Secured Convertible Promissory Note (the “Note”) in the principal amount of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zIlcEjIQZJfb" title="Debt instrument, principal amount">806,000 and warrants to purchase <span id="xdx_90C_ecustom--WarrantsIssuedToPurchaseOfCommonStock_iI_pp0p0_c20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zrpzvtLD3no" title="Warrants issued to purchase of common stock">930,000 shares of the Company’s common stock for aggregate consideration of $<span id="xdx_908_eus-gaap--ProceedsFromWarrantExercises_pp0p0_c20210801__20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zax2r25z60g5" title="Proceeds from warrant in consideration">750,000. In addition, pursuant to the Purchase Agreement the Company entered into a Registration Rights Agreement with the investor. The principal amount of the Note and all interest accrued thereon is payable on August 10, 2022, and are secured by a lien on substantially all of the Company’s assets. The Note provides for interest at the rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zajlum2Ev2jj" title="Debt instrument interest rate stated percentage">5% per annum, payable at maturity, and is convertible into common stock at a price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20220810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGjTwSQljFKh" title="Debt instrument convertible conversion price1">0.65 per share. In addition to customary anti-dilution adjustments upon the occurrence of certain corporate events, the Note provides, subject to certain limited exceptions, that if we issue any common stock or common stock equivalents, as defined in the Note, at a per share price lower than the conversion price then in effect, the conversion price will be reduced to the per share price at which such stock or common stock equivalents were sold. The conversion price of the Note had been subject to a potential decrease if the average closing price of the Company’s common stock during any ten consecutive trading days beginning September 16, 2021, and ending on November 15, 2021, was below $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20211115__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zqQIOAPPN0O3" title="Debt instrument convertible conversion price1">0.65. As the trading price of the common stock has not been below $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20210921__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zJ77zxlPy5Eb" title="Debt instrument convertible conversion price1">0.65 since September 21, 2021, this provision is no longer operative. Mercer Street Global Opportunity Fund, LLC, converted $50,000 of the principal amount of the $806,000 Secured Convertible Promissory Note issued August 10, 2021, into 76,923 shares of our common stock at a price of $0.65 per share. The 930,000 Warrants are initially exercisable for a period of three years at a price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20210810__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromissoryNoteTenMember_zwcWAPEZl9O8" title="Warrants exercise price">1.25 per share, subject to customary anti-dilution adjustments upon the occurrence of certain corporate events as set forth in the Warrant. The shares issuable upon conversion of the Note and exercise of the Warrants are to be registered under the Securities Act of 1933, as amended, for resale by the investor as provided in the Registration Rights Agreement. If at any time after February 10, 2022, there is no effective registration statement covering the resale of the shares issuable upon exercise of the Warrants at prevailing market prices, then the Warrants may be exercised by means of a “cashless exercise” in which event the investor would be entitled to receive a number of shares determined in accordance with a customary formula set forth in the Warrant. The Company accounts for the allocation of its issuance costs to its Warrants in accordance with ASC 470-20, Debt with Conversion and Other Options. Under this guidance, if debt or stock is issued with detachable warrants, the proceeds need to be allocated to the two instruments using either the fair value method, the relative fair value method, or the residual value method. The Company used the relative fair value at the time of issuance to allocate the value received between the convertible note and the warrants. The Company estimated the fair value of warrants utilizing the Black-Scholes pricing model, which is dependent upon several assumptions such as the expected term of the Warrants, expected volatility of the Company’s stock price over the expected term, expected risk-free interest rate over the expected term and expected dividend yield rate over the expected term. The Company believes this valuation methodology is appropriate for estimating the fair value of warrants. The value allocated to the relative fair value of the Warrants was recorded as debt issuance costs and additional paid in capital. The principal, net of the original issue discount and debt issuance costs, including the allocated relative fair value of the Warrants, which are being recognized over the life of the note, along with associated interest, is recorded with current liabilities on the Company’s consolidated balance sheets. As of December 31, 2021, this note had accumulated $15,446 of accrued interest, total unamortized debt issuance costs of $204,835, including the Warrant value, and the remaining discount of $34,060.

Convertible notes payable at December 31, 2021 and December 31, 2020 consist of the following: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20211231_zxLoby55GXbh" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20201231_zvJesV3DiGB1" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zfjlh3gaeVDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Note 1 and accrued interest and premium – Principal shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">195,177</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zEaWw5ZnJfll" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 2 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,210</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableThreeMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zL8qawbswpt9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 3 and accrued interest – Shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,951</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFourMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_za9W5HuIXaTh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 4 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,537</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableFiveMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zaCPmFpyehg2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 5 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSixMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrincipalShareholderMember_zDC7c9SmFn07" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 6 and accrued interest – Principal shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,347</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableSevenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_zolHi2VXJrP9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 7 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">101,781</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableEightMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AccreditedInvestorMember_z08JkUpz8g0j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note 8 and accrued interest – Accredited investors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,555</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,055</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableNineMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zh9vZsXl7YNe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note 9 and accrued interest – Shareholder</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">106,521</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTenMember__dei--LegalEntityAxis__custom--MercerStreetGlobalOpportunityFundLLCMember_zvVbsKOLr5d1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Note 10 and accrued interest, net of discount and issuance costs – Mercer Note</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">532,551</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ConvertibleNotesPayableAndAccruedInterest_iI_z8yupNPZTVR4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Convertible notes payable and accrued interest</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">665,627</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">754,520</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

195177 126210 62951 97537 56462 89347 101781 27555 25055 106521 532551 665627 754520

73500

0.12

2023-03-31

0.10

21299

2644424

73500

21299

109198

0.10

100378

124562

0.01

0.25

2644424

124562

2894

0.25

1648

55000

0.12

0.25

55000

7951

0.25

251805

88626

0.10

2022-12-30

0.55

88626

11096

0.55

181313

8911

55000

0.10

2022-09-30

The Company could satisfy the Notes upon maturity or Default, as defined, by the issuance of Common shares at a conversion price equal to the greater of a 20% discount to the 15 day average market price of the Company’s common stock or $0.10. The principal and interest accrued are convertible at any time after six months through the Maturity Date at the option of the holder at a 20% discount to the 15 day average market price of the Company’s share price, but in no event less than $0.10 per share. Upon conversion of any portion of the Notes, the investor will receive warrants to purchase up to 25% of the number of common shares issued as a result of such conversion exercisable for a period of two years at a price per share equal to 150% of the conversion price of the Notes

30000

63600

0.50

15900

0.75

25000

48755

0.55

12189

0.83

1462

88016

0.06

2022-12-31

1.00

2644424

88016

6612

1.00

1331

100000

2020-09-25

100000

214817

0.49

53704

0.74

1781

25000

2020-09-25

2555

100000

0.10

2022-09-30

The Company may satisfy the Note upon maturity or Default, as defined, by the issuance of common shares at a conversion price equal to the greater of a 25% discount to the 15 day average market price of the Company’s common stock or $0.50. The principal and interest accrued are convertible at any time through the maturity date of September 30, 2022 at the option of the holder using the same conversion calculation. As of December 31, 2021, this note had accumulated $

6521

806000

930000

750000

0.05

0.65

50000

806000

76923

0.65

930000

1.25

15446

204835

34060

Note 7. Preferred Stock Issuance of Series A Preferred Stock Effective September 1, 2019, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20190831__20190901__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUh7SuPuFlBh" title="Stock issued during period shares conversion of convertible securities">1,080,092 shares of Series A Preferred Stock in satisfaction of a previously issued convertible promissory note held by its principal shareholder in the initial principal amount of $255,681 together with all interest accrued thereon. The shares of Series A Preferred Stock have a stated value of $0.25 per share and are initially convertible into shares of common stock at a price of $<span id="xdx_904_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqVIolAB7qw6" title="Debt instrument, conversion price">0.05 per share (subject to adjustment upon the occurrence of certain events). <span id="xdx_90C_eus-gaap--PreferredStockVotingRights_c20210101__20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zms4xfu2oH01" title="Preferred stock voting rights description">The Series A Preferred Stock does not accrue dividends and ranks prior to the common stock upon a liquidation of the Company. The Series A Preferred Stock votes on all matters brought before the shareholders together with the Common stock as a single class and each share of Series A Preferred Stock has a number of votes, initially 5, equal to the number of shares of preferred stock into which it is convertible as of the record date for any vote. Issuance of Series A-2 Preferred Stock On December 30, 2021, the Board of Directors of the Company authorized the issuance of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20211229__20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_z9oDZgOe7D08" title="Stock issued during period value new issues">2,644,424 of the Company’s Series A-2 Convertible Preferred Shares to its principal shareholder in satisfaction of multiple previously issued convertible promissory notes with initial principal amounts totaling $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20211230__us-gaap--StatementClassOfStockAxis__custom--SeriesA2ConvertiblePreferredSharesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zXe8AXAtd5f">286,078 together with all interest accrued thereon. The rights of holders of the Company’s common stock with respect to the payment of dividends and upon liquidation are junior in right of payment to holders of the Series A-2 Convertible Preferred Shares. The rights of the holders of the Company’s Series A-2 Preferred Shares are pari passu to the rights of the holders of the Company’s Series A Preferred Shares currently outstanding. Holders of the Series A-2 Convertible Preferred Stock will vote on an as converted basis with the holders of the Company’s common stock and Series A Preferred Shares as to all matters to be voted on by the holders of the common stock. Each Series A-2 Preferred Share shall be entitled to a number of votes equal to five times the number of shares of common stock into which it is then convertible on the applicable record date.

1080092

255681

0.25

0.05

2644424

286078

Note 8. Loss Per Common Share <p id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zEhpNtrtjcD7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per common share in accordance with ASC 260, Earnings Per Share. Basic and diluted net loss per common share was determined by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding during the period. The Company’s potentially dilutive shares, which include outstanding common stock options, common stock warrants, and convertible debt have not been included in the computation of diluted net loss per share for the years ended December 31, 2021 and 2020 as the result would be anti-dilutive. Schedule of Anti-dilutive Securities Excluded From Calculation of Earning Per Share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Stock options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zAyelgKLCwOd" style="width: 16%; text-align: right" title="Total shares excluded from calculation">1,100,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z5X11cNVxMoj" style="width: 16%; text-align: right" title="Total shares excluded from calculation">650,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Stock warrants</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_ztdALipjviZc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">1,019,793</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_zJ11wiqiEUGc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: justify">Total shares excluded from calculation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231_zkENuK4P0gqc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">2,119,793</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_zJ3OvaLLWft6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">650,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zEhpNtrtjcD7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per common share in accordance with ASC 260, Earnings Per Share. Basic and diluted net loss per common share was determined by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding during the period. The Company’s potentially dilutive shares, which include outstanding common stock options, common stock warrants, and convertible debt have not been included in the computation of diluted net loss per share for the years ended December 31, 2021 and 2020 as the result would be anti-dilutive. Schedule of Anti-dilutive Securities Excluded From Calculation of Earning Per Share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Stock options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zAyelgKLCwOd" style="width: 16%; text-align: right" title="Total shares excluded from calculation">1,100,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z5X11cNVxMoj" style="width: 16%; text-align: right" title="Total shares excluded from calculation">650,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Stock warrants</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_ztdALipjviZc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">1,019,793</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockWarrantMember_zJ11wiqiEUGc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: justify">Total shares excluded from calculation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20211231_zkENuK4P0gqc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">2,119,793</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_zJ3OvaLLWft6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total shares excluded from calculation">650,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

1100000

650000

1019793

2119793

650000

Note 9. Stock-based Compensation During the years ended December 31, 2021 and 2020, there was $35,683 and $7,082, respectively, in stock-based compensation associated with stock options included in research and development expense. Additionally, during the same periods there was $198,811 and $141,771, respectively, of expense associated with shares issued for services. The following table shows where the expense has been recorded. <p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_z8m4NeDRnk8d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Stock-based Compensation Expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Research and development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zYfeM87gwEIf" style="width: 16%; text-align: right" title="Total Expense - shares issued for services">29,031</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zwOfrhmbWged" style="width: 16%; text-align: right" title="Total Expense - shares issued for services">57,469</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zFy8zFUDnswk" style="text-align: right" title="Total Expense - shares issued for services">98,331</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zoCXD7DN0ZR1" style="text-align: right" title="Total Expense - shares issued for services">60,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zn3EPzOQ0DL4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Expense - shares issued for services">71,449</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zTPy5A3tOV69" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Expense - shares issued for services">24,083</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Total expense – shares issued for services</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zLsMAlPfilkj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Expense - shares issued for services">198,811</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zHouWEcSpxO9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Expense - shares issued for services">141,771</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> During the year ended December 31, 2021, there were <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20211231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zJ3ipKMXHeXe" title="Number of options granted">450,000 options granted to certain scientific and business advisors (“Advisors”) with a weighted-average exercise price of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20210101__20211231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zeghSr9btWTl" title="Weighted-average exercise price">0.65. The options vest in equal annual installments over <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20210101__20211231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zkz4GiharUY1" title="Options vesting term">three years beginning in April 2021 and expire <span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20210101__20211231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zRy4c2eR6guf" title="Options expiration period">five years after grant date. During the year ended December 31, 2020, there were <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zcgQkMGMkhg3" title="Number of options granted">650,000 options granted to certain scientific and business advisors (“Advisors”) with a weighted-average exercise price of $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zstg7gxu13R2" title="Weighted-average exercise price">0.40. The options vest in equal annual installments over <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zMHrOQjM5pCj" title="Options vesting term">three years beginning in July 2020 and expire <span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20200101__20201231__srt--TitleOfIndividualAxis__custom--ScientificAdvisorsMember_zLdCUsln1Lta" title="Options expiration period">five years after grant date. There were no options exercised, forfeited or cancelled during either period. As of December 31, 2021, there was $<span id="xdx_907_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pp0p0_c20211231_z1pB45zPOaad" title="Unrecognized compensation related to unvested options">36,085 of unrecognized compensation related to the <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iI_pid_c20211231_zEdSr4k6Fo9h" title="Unrecognized compensation related to unvested options, shares">1,100,000 of outstanding options which is expected to be recognized over a weighted-average period of <span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtM_c20210101__20211231_zBASAHWcBi05" title="Recognized weighted-average period">14 months. The options are being expensed over the vesting period for each Advisor. The weighted-average grant date fair value for options granted during the year ended December 31, 2021 was $0.12. The fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions were used: Schedule of Fair Value of Option Grant of Weighted-average Assumptions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Year Ended December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Year Ended December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20210101__20211231_zjwZ74gzX4Vf" style="width: 16%; text-align: right" title="Risk-free interest rate">0.21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20200101__20201231_zPPcKkmMRSRd" style="width: 16%; text-align: right" title="Risk-free interest rate">0.51</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life of the options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility of the underlying stock</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20210101__20211231_zxv79juGjCK7" style="text-align: right" title="Expected volatility of the underlying stock">76.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20200101__20201231_zkWYzZcrEK0f" style="text-align: right" title="Expected volatility of the underlying stock">70.7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20210101__20211231_zqVaEO8tO8Da" style="text-align: right" title="Expected dividend rate">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20200101__20201231_zP3hMBjM8jri" style="text-align: right" title="Expected dividend rate">0</td><td style="text-align: left">%</td></tr> </table> The risk-free interest rates are derived from the U.S. Treasury yield curve in effect on the date of grant for instruments with a remaining term similar to the expected term of the options. The expected life of the options is based on the option term. Due to the Company’s limited historical data, the expected volatility is calculated based upon the historical volatility of comparable companies whose share prices are publicly available for a sufficient period of time. The dividend rate is based on the Company never paying or having the intent to pay any cash dividends. On March 8, 2021, the Company entered into a Consulting Agreement (“Agreement 1”) with an Investor Relations Consultant, pursuant to which the Investor Relations Consultant was to provide investor relations services to the Company for consideration of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210308__20210308__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementOneMember_zV3cQzhQfD2b" title="Number of common stock issued in consideration">120,000 shares of common stock of the Company (the “Share Payment”) in addition to monthly cash payments for a term of three months. Agreement 1 contains a clause providing the Company the right to cancel the shares of common stock pursuant to the terms of Agreement 1. The value of the shares were to be expensed when the Investor Relations Consultant met the terms of the Consulting Agreement. The Company notified the Consultant that the Agreement was terminated effective April 7, 2021 without the terms of the Consulting Agreement being met. The Company cancelled the Share Payment associated with the Consulting Agreement. On March 10, 2021, the Company entered into a Consulting Agreement (“Agreement 2”) with a Legal Consultant to provide legal services to the Company for consideration of <span id="xdx_901_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210309__20210310__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementTwoMember_zHvhRsP9QoCk" title="Number of common stock issued in consideration">30,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 2 is <span id="xdx_904_ecustom--AgreementTermPeriod_dtM_c20210309__20210310__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementTwoMember_zLVivvA579al" title="Agreement term period">16 months and the value of the shares is being expensed over the term. On May 5, 2021, the Company entered into a Consulting Agreement (“Agreement 3”) with a Strategic Advisory Consultant to provide strategic and advisory services to the Company for consideration of <span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210504__20210505__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementThreeMember_zKIGtFpd8T9f" title="Number of common stock issued in consideration">30,000 shares of common stock of the Company (the “Share Payment”). The term of Agreement 3 was <span id="xdx_90A_ecustom--AgreementTermPeriod_dc_c20210504__20210505__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementThreeMember_zB6TdzVOq4mk" title="Agreement term period">three months and the value of the shares was expensed over the term. On June 14, 2021, the Company entered into a one-month Consulting Agreement (“Agreement 4”) with a Strategic Advisory Consultant to provide strategic and advisory services to the Company for consideration of <span id="xdx_90B_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210613__20210614__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementFourMember_zBx0Mymo1wr5" title="Number of common stock issued in consideration">20,000 shares of common stock of the Company (the “Share Payment”). On July 16, 2021, the Company entered into a one-month Consulting Agreement (“Agreement 5”) with a Strategic Advisory Consultant to provide strategic and advisory services to the Company for consideration of <span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210715__20210716__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementFiveMember_z4tq4steaiCc" title="Number of common stock issued in consideration">20,000 shares of common stock of the Company (the “Share Payment”). On August 16, 2021, the Company entered into a one-month Consulting Agreement (“Agreement 6”) with a Strategic Advisory Consultant to provide strategic and advisory services to the Company for consideration of <span id="xdx_90A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20210815__20210816__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementSixMember_zh2AGDDIerM8" title="Number of common stock issued in consideration">20,000 shares of common stock of the Company (the “Share Payment”). <p id="xdx_89B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_zhgrkSCXB08g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Options outstanding at December 31, 2021 consist of: Schedule of Options Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 24%"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_z8kp7IWhyV8d" title="Date Issued">March 12, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zDId7Y7c3rc9" style="width: 16%; text-align: right" title="Number Outstanding">500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zoApHdftS4vi" style="width: 16%; text-align: right" title="Number Exercisable">333,333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zsKQwVdUani8" style="width: 14%; text-align: right" title="Exercise Price">0.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">March 12, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zeHJJxfYT1Jd" title="Date Issued">June 27, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zorXcmIdntph" style="text-align: right" title="Number Outstanding">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zwUZ94XRvfJ4" style="text-align: right" title="Number Exercisable">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zkl6m3vyzxW3" style="text-align: right" title="Exercise Price">0.40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">June 27, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span id="xdx_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zRVFeUNtBCd5" title="Date Issued">January 1, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zPs1KhQrMlOc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">450,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_ziI7QyAN0sPf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">150,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zszpOOVO9BO5" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">0.65</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_ztn2FES5A9q1" title="Expiration Date">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--OptionMember_zV0QmOj3XAN1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Outstanding">1,100,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--OptionMember_zEe5dSJJRgI7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Exercisable">583,667</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> </table> Warrants outstanding at December 31, 2021 consist of: Schedule of Warrants Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 24%"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zAgfWIEtLB3h" title="Date Issued">March 16, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zu4pnmV69Ix3" style="width: 16%; text-align: right" title="Number Outstanding">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zfRrNmp2vIxe" style="width: 16%; text-align: right" title="Number Exercisable">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zKG3QoVCNnof" style="width: 14%; text-align: right" title="Exercise Price">0.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zX278BaW6fLa" title="Expiration Date">March 15, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zBuI2Yd38fxb" title="Date Issued">May 7, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_z17kowCTMMSl" style="text-align: right" title="Number Outstanding">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zpAEMOWXqxl7" style="text-align: right" title="Number Exercisable">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zEPdoGGpeu66" style="text-align: right" title="Exercise Price">0.74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zfRXEOABP93e" title="Expiration Date">May 6, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zBMadvSwoHm4" title="Date Issued">June 17, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zJNnsMcAsj03" style="text-align: right" title="Number Outstanding">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zJyd4sy97zBc" style="text-align: right" title="Number Exercisable">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zVVnPg7wD83b" style="text-align: right" title="Exercise Price">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zqwhrKjMqFc6" title="Expiration Date">June 16, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z1ZgAfVPMEk2" title="Date Issued">August 10, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zvY5h0SJHcca" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">930,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zoA76Qca3nLf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">930,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zYeFjNvp070i" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">1.25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zqyi4FEnwNMi" title="Expiration Date">August 9, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; font-weight: bold">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zXedvem1NwNf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Outstanding">1,011,793</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zH7TGDSQegDd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Exercisable">1,011,793</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

35683

7082

198811

141771

<p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_z8m4NeDRnk8d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Stock-based Compensation Expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Research and development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zYfeM87gwEIf" style="width: 16%; text-align: right" title="Total Expense - shares issued for services">29,031</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zwOfrhmbWged" style="width: 16%; text-align: right" title="Total Expense - shares issued for services">57,469</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zFy8zFUDnswk" style="text-align: right" title="Total Expense - shares issued for services">98,331</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zoCXD7DN0ZR1" style="text-align: right" title="Total Expense - shares issued for services">60,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zn3EPzOQ0DL4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Expense - shares issued for services">71,449</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zTPy5A3tOV69" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Expense - shares issued for services">24,083</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Total expense – shares issued for services</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20211231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zLsMAlPfilkj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Expense - shares issued for services">198,811</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__custom--SharesIssuedForServicesMember_zHouWEcSpxO9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Expense - shares issued for services">141,771</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table>

29031

57469

98331

60219

71449

24083

198811

141771

450000

0.65

P3Y

P5Y

650000

0.40

P3Y

P5Y

36085

1100000

P14M

0.12

The fair value of all options granted is determined using the Black-Scholes option-pricing model. The following weighted-average assumptions were used: Schedule of Fair Value of Option Grant of Weighted-average Assumptions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Year Ended December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Year Ended December 31, 2020</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20210101__20211231_zjwZ74gzX4Vf" style="width: 16%; text-align: right" title="Risk-free interest rate">0.21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20200101__20201231_zPPcKkmMRSRd" style="width: 16%; text-align: right" title="Risk-free interest rate">0.51</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life of the options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility of the underlying stock</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20210101__20211231_zxv79juGjCK7" style="text-align: right" title="Expected volatility of the underlying stock">76.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20200101__20201231_zkWYzZcrEK0f" style="text-align: right" title="Expected volatility of the underlying stock">70.7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20210101__20211231_zqVaEO8tO8Da" style="text-align: right" title="Expected dividend rate">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20200101__20201231_zP3hMBjM8jri" style="text-align: right" title="Expected dividend rate">0</td><td style="text-align: left">%</td></tr> </table>

0.0021

0.0051

P3Y6M

0.763

0.707

120000

30000

P16M

30000

P3M

20000

<p id="xdx_89B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_zhgrkSCXB08g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Options outstanding at December 31, 2021 consist of: Schedule of Options Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 24%"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_z8kp7IWhyV8d" title="Date Issued">March 12, 2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zDId7Y7c3rc9" style="width: 16%; text-align: right" title="Number Outstanding">500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zoApHdftS4vi" style="width: 16%; text-align: right" title="Number Exercisable">333,333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionOneMember_zsKQwVdUani8" style="width: 14%; text-align: right" title="Exercise Price">0.40</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">March 12, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zeHJJxfYT1Jd" title="Date Issued">June 27, 2020</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zorXcmIdntph" style="text-align: right" title="Number Outstanding">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zwUZ94XRvfJ4" style="text-align: right" title="Number Exercisable">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionTwoMember_zkl6m3vyzxW3" style="text-align: right" title="Exercise Price">0.40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right">June 27, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span id="xdx_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zRVFeUNtBCd5" title="Date Issued">January 1, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zPs1KhQrMlOc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">450,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_ziI7QyAN0sPf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">150,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_zszpOOVO9BO5" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">0.65</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--OptionThreeMember_ztn2FES5A9q1" title="Expiration Date">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; font-weight: bold">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--OptionMember_zV0QmOj3XAN1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Outstanding">1,100,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--OptionMember_zEe5dSJJRgI7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Exercisable">583,667</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> </table>

2020-03-12

500000

333333

0.40

2025-03-12

2020-06-27

150000

100000

0.40

2025-06-27

2021-01-01

450000

150000

0.65

2025-12-31

1100000

583667

Warrants outstanding at December 31, 2021 consist of: Schedule of Warrants Outstanding and Exercisable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Date Issued</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Outstanding</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number Exercisable</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 24%"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zAgfWIEtLB3h" title="Date Issued">March 16, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zu4pnmV69Ix3" style="width: 16%; text-align: right" title="Number Outstanding">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zfRrNmp2vIxe" style="width: 16%; text-align: right" title="Number Exercisable">15,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zKG3QoVCNnof" style="width: 14%; text-align: right" title="Exercise Price">0.75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantOneMember_zX278BaW6fLa" title="Expiration Date">March 15, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zBuI2Yd38fxb" title="Date Issued">May 7, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_z17kowCTMMSl" style="text-align: right" title="Number Outstanding">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zpAEMOWXqxl7" style="text-align: right" title="Number Exercisable">53,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zEPdoGGpeu66" style="text-align: right" title="Exercise Price">0.74</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantTwoMember_zfRXEOABP93e" title="Expiration Date">May 6, 2023</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zBMadvSwoHm4" title="Date Issued">June 17, 2021</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zJNnsMcAsj03" style="text-align: right" title="Number Outstanding">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zJyd4sy97zBc" style="text-align: right" title="Number Exercisable">12,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zVVnPg7wD83b" style="text-align: right" title="Exercise Price">0.83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantThreeMember_zqwhrKjMqFc6" title="Expiration Date">June 16, 2023</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsIssuanceDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_z1ZgAfVPMEk2" title="Date Issued">August 10, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zvY5h0SJHcca" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Outstanding">930,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"/><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zoA76Qca3nLf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number Exercisable">930,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice_iI_pid_c20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zYeFjNvp070i" style="padding-bottom: 1.5pt; text-align: right" title="Exercise Price">1.25</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210101__20211231__us-gaap--AwardTypeAxis__custom--WarrantFourMember_zqyi4FEnwNMi" title="Expiration Date">August 9, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; font-weight: bold">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zXedvem1NwNf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Outstanding">1,011,793</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_pid_c20211231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zH7TGDSQegDd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Number Exercisable">1,011,793</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

2021-03-16

15900

15900 0.75

2023-03-15

2021-05-07

53704

53704 0.74

2023-05-06

2021-06-17

12189

12189 0.83

2023-06-16

2021-08-10

930000

930000 1.25

2024-08-09

1011793

Note 10. Related-Party Transactions Related Party Transactions Convertible notes payable, related party: See Note 6. Issuance of Series A-2 Preferred Stock, related party: See Note 7.

Note 11. Income Taxes The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized. Given its history of net operating losses, the Company has determined that it is more likely than not that it will not be able to realize the tax benefit of its net operating loss carryforwards. Accordingly, the Company has not recognized a deferred tax asset for this benefit. The valuation allowance at December 31, 2021 and 2020 was $528,968 and $367,231, respectively. The net change in valuation allowance during the years ended December 31, 2021 and 2020 were $161,737 and $68,751, respectively. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. That realization is dependent upon the future generation of taxable income during the period in which those temporary differences become deductible. The Company considers the considers the scheduled reversal of deferred income tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on these considerations, the Company has determined that enough uncertainty exists regarding the realization of the deferred tax asset balance to apply a full valuation allowance against these assets as of December 31, 2021 and 2020. All tax years remain open for examination by taxing authorities. Reconciliation between the provision for income taxes and the expected tax benefit using the federal statutory rate of 21% for 2021 and 2020 are as follows: Schedule of Effective Income Tax Rate Reconciliation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20210101__20211231_zvjmcWypaIH1" style="border-bottom: Black 1.5pt solid; display: none; text-align: center; font-weight: bold">2021</td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20200101__20201231_zATE4sjlk7c2" style="border-bottom: Black 1.5pt solid; display: none; text-align: center; font-weight: bold">2020</td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="text-align: center; font-weight: bold">For the Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%"/><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"/><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"/><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_zUwJQTdyeM3i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">Income tax at federal statutory rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_zKlzr6s4zKGi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21.00</td><td style="padding-bottom: 1.5pt; text-align: left">)%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21.00</td><td style="padding-bottom: 1.5pt; text-align: left">)%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp0_zQYwW1aOTBme" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company has net operating losses of $2,518,895 which begin to expire in 2027. Future utilization of currently generated federal and state NOL and tax credit carry forwards may be subject to a substantial annual limitation due to the ownership change limitations. The annual limitation may result in the expiration of NOL and tax credit carry-forwards before full utilization.

528968

367231

161737

68751

Reconciliation between the provision for income taxes and the expected tax benefit using the federal statutory rate of 21% for 2021 and 2020 are as follows: Schedule of Effective Income Tax Rate Reconciliation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20210101__20211231_zvjmcWypaIH1" style="border-bottom: Black 1.5pt solid; display: none; text-align: center; font-weight: bold">2021</td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20200101__20201231_zATE4sjlk7c2" style="border-bottom: Black 1.5pt solid; display: none; text-align: center; font-weight: bold">2020</td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="text-align: center; font-weight: bold">For the Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%"/><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"/><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"/><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_zUwJQTdyeM3i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">Income tax at federal statutory rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_zKlzr6s4zKGi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21.00</td><td style="padding-bottom: 1.5pt; text-align: left">)%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(21.00</td><td style="padding-bottom: 1.5pt; text-align: left">)%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp0_zQYwW1aOTBme" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.2100

-0.2100

2518895

begin to expire in 2027

Note 12. Commitments and Contingencies On February 9, 2021, the Company entered into a Receivables Purchase and Security Agreement (“Factoring Agreement”) with a Factoring Company. The Factoring Agreement has an initial term of one year and can be renewed for additional annual terms. Under the terms of the agreement, designated receivables are sold for periodic advances of up to $150,000. The Factoring Company retains a reserve of <span id="xdx_909_ecustom--ReserveOfPurchasedReceivables_iI_pid_dp_uPure_c20210209__us-gaap--TypeOfArrangementAxis__custom--FactoringAgreementMember_zuuT7GZA4s8e" title="Reserve of purchased receivables, percentage">10% of purchased receivables with the balance available to the Company. Factoring fees begin at 1.8% for the first 30 days a purchased invoice is outstanding and increase the longer an invoice remains outstanding. After 90 days, the Factoring Company has the right to assign the invoice back to the Company. The Factoring Agreement includes minimum average monthly volumes. As of December 31, 2021, the balance of outstanding invoices that the Factoring Company may assign back to the Company if not collected within 90 days is included in the Company’s Accounts Receivable balance with the amounts received, net of reserves held, included with other current liabilities on the consolidated balance sheets. The net amount included in other current liabilities is $25,420 as of December 31, 2021. There are no pending or threatened legal proceedings as of December 31, 2021. The Company has no non-cancellable operating leases.

P1Y 150000 0.10 0.018

25420

Note 13. Subsequent Event Subsequent Events On February 23, 2022 the shareholder of convertible Note 8 listed in Note 6 elected to convert the outstanding principal of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zwwAIczrCwsb" title="Debt instrument, principal amount">25,000 along with accrued interest into <span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pip0_c20220222__20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zUs4mrKhC4s3" title="Number of shares convertible">59,415 shares of common stock at a price of $<span id="xdx_902_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zQ9DrOx3ZsLa" title="Common stock conversion price">0.47. Additionally, the shareholder received warrants exercisable for <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_pip0_dc_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zfnjhiVh2fQb" title="Warrant term">two years to purchase <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pip0_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zMLriZC3p6I2" title="Purchase of warrant">14,854 common shares at $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pip0_c20220223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zE5HAkXxds44" title="Warrant price per share">0.705 per share. On March 2, 2022, the Company entered into a fixed-fee short-term loan with its merchant bank and received $123,000 in loan proceeds. The loan payable will be repaid in ten months with the merchant bank withholding an agreed-upon percentage of payments they process on behalf of the Company.

25000

59415

0.47

P2Y

14854

0.705

123000