Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Details 2)

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INCOME TAXES (Details 2) - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Federal net operating loss carryforwards $ 8,703,105 $ 7,606,833
State net operating loss carryforwards 130,413 74,353
Stock based compensation 2,665,017 2,738,159
Other deferred tax liabilities (178) (180)
Accrued compensation 254,637 0
Operating leases 1,973 0
Total deferred tax assets (liabilities) 12,378,869 10,794,091
Total deferred tax assets 12,379,047 10,794,271
Valuation allowance (12,378,869) (10,794,091)
Total deferred income taxes 0 0
Section 174 research and experimental expenditures    
Deferred tax assets:    
Section 174 research and experimental expenditures $ 623,902 $ 374,926