PREPAID EXPENSES AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 3. PREPAID EXPENSES AND OTHER CURRENT ASSETS

As of December 31, 2023 and 2022, the prepaid expenses and other current assets of the Company consisted of the following:

	December 31, 2023		December 31, 2022
Prepaid research and development	$	46,320	$	268,686
Prepaid value-added taxes		243,429		159,782
Prepaid insurance		149,559		174,406
Prepaid other		62,036		105,179
Deferred offering costs		567,603		—
Franchise tax receivable		79,258		—
R&D tax incentive receivable		145,349		—
Total prepaid expenses and other current assets	$	1,293,554	$	708,053