INCOME TAXES - Deferred tax asset (Details) - USD ($) |
12 Months Ended | |
|---|---|---|
Dec. 31, 2023 |
Dec. 31, 2022 |
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| Deferred tax assets | ||
| Net operating loss carryforwards | $ 5,517,038 | $ 3,359,183 |
| Share-based compensation | 3,255,964 | 2,262,381 |
| Research and development credit carryforwards | 331,671 | 141,671 |
| Capitalized research and development | 2,807,846 | 1,347,028 |
| Other | 10,945 | |
| Gross deferred tax assets | 11,923,464 | 7,110,263 |
| Less valuation allowance | (11,923,464) | (7,110,263) |
| Capitalized research and development | $ 6,100,000 | $ 4,800,000 |
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed in connection with a business combination. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The fair value of capitalized costs of a research and development nature that were acquired during the period in a transaction other than a business combination. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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