| 2023 | 2022 | |||||||
| Deferred tax assets | ||||||||
| Net Operating loss Carryforward | $ | 3,308,651 | $ | 2,037,456 | ||||
| Capital Loss Carryover | 295,299 | 295,299 | ||||||
| Net Lease Liability | 5,908 | 6,605 | ||||||
| Stock Compensation | 18,593,252 | 17,976,336 | ||||||
| Software Development Costs | 337,968 | 148,223 | ||||||
| Total Deferred tax assets | $ | 22,541,078 | $ | 20,463,919 | ||||
| Deferred Tax liabilities: | ||||||||
| Depreciation | $ | (5,897) | $ | (7,323) | ||||
| Total Deferred tax liabilities | $ | (5,897) | $ | (7,323) | ||||
| Less: valuation allowance | $ | (22,535,181) | $ | (20,456,596) | ||||
| Net deferred tax assets | $ | - | $ | - | ||||
| 2023 | 2022 | |||||||
| Federal statutory income tax at 21% | 21.00 | % | 21.00 | % | ||||
| State income taxes, net of federal benefits | 3.55 | % | 4.09 | % | ||||
| Permanent Differences | (5.13 | )% | (0.03 | )% | ||||
| Impact of tax rate change | 2.34 | % | 5.84 | % | ||||
| Prior period adjustment | 1.96 | % | 0.00 | % | ||||
| Application of a full valuation allowance | (23.72 | )% | (30.89 | )% | ||||
| Provision for income taxes | - | - | ||||||
| Fiscal Year Ended December 31, | ||||||||
| 2023 | 2022 | |||||||
| Audit Fees | $ | 135,000 | $ | 220,000 | ||||
| Audit-Related Fees (1) | 25,000 | - | ||||||
| Tax Fees | - | - | ||||||
| All Other Fees | - | - | ||||||
| Total | $ | 160,000 | $ | 220,000 | ||||
| 2023 | 2022 | |||||||
| Current tax expense: | ||||||||
| Current Income Tax Expense - federal | $ | - | $ | - | ||||
| Current Income Tax Expense - state | - | - | ||||||
| Total | $ | - | $ | - | ||||
