Quarterly report pursuant to Section 13 or 15(d)

INCOME TAXES (Tables)

v3.22.2.2
INCOME TAXES (Tables)
 9 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
Schedule of deferred tax assets and liabilities
           
   

September 30,

2022

    

December 31,

2021

  
Deferred tax assets                
Net operating losses   $ 10,060,058     $ 5,078,075  
Depreciation and amortization     194,215       46,030  
Research & development credit     713,712       592,276  
Lease liability     339,913       466,980  
Stock-based compensation     3,345,451       2,872,973  
Accrued expenses     240,055       478,171  
Capital loss carryover     176,949       –  
Other     2,229       336  
Total     15,072,632       9,534,840  
Valuation allowance     (14,737,783 )     (9,076,492 )
Net deferred tax asset     334,849       458,348  
Deferred tax liabilities                
Right of use assets     (334,849 )     (458,348 )
Total net deferred taxes deferred tax liabilities   $ –     $ –