| Schedule of Income Tax (Expense) Benefit | 
 The
provision for income taxes for the years ended December 31, 2023 and 2022 consists of the following: 
  
Schedule of Income Tax (Expense) Benefit 
  
    |   | 
  | 
    Year
    Ended December 31,  
    2023 | 
  | 
  | 
    Year
    Ended December 31,  
    2022 | 
  | 
 
  
    | Current | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Federal | 
  | 
    $ | 
- | 
  | 
  | 
    $ | 
(301,766 | 
) | 
 
  
    | State | 
  | 
      | 
(239,834 | 
) | 
  | 
      | 
(11,083 | 
) | 
 
  
    | Total Current | 
  | 
      | 
(239,834 | 
) | 
  | 
      | 
(312,849 | 
) | 
 
  
    |   | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Deferred | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Federal | 
  | 
      | 
- | 
  | 
  | 
      | 
- | 
  | 
 
  
    | State | 
  | 
      | 
- | 
  | 
  | 
      | 
- | 
  | 
 
  
    | Total Deferred | 
  | 
      | 
- | 
  | 
  | 
      | 
- | 
  | 
 
  
    |   | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Provision for income
    taxes | 
  | 
    $ | 
(239,834 | 
) | 
  | 
    $ | 
(312,849 | 
) | 
 
   
 | 
| Schedule of Effective Income Tax Rate Reconciliation | 
 The
following reconciles the Federal statutory income tax rate to the Company’s effective tax rate for the years ended December 31,
2023 and 2022: 
  
Schedule of Effective Income Tax Rate Reconciliation 
  
    |   | 
  | 
    Year
    Ended December 31, 
    2023 | 
  | 
  | 
    Year
    Ended December 31,  
    2022 | 
  | 
 
  
    |   | 
  | 
    % | 
  | 
  | 
    % | 
  | 
 
  
    | Federal statutory rate | 
  | 
      | 
21.0 | 
% | 
  | 
      | 
21.0 | 
% | 
 
  
    | Permanent and other items | 
  | 
      | 
15.0 | 
  | 
  | 
      | 
(17.0 | 
) | 
 
  
    | Federal income taxes audit and other adjustments | 
  | 
      | 
- | 
  | 
  | 
      | 
- | 
  | 
 
  
    | Change in valuation allowance | 
  | 
      | 
(39.2 | 
) | 
  | 
      | 
(14.5 | 
) | 
 
  
    |  Effective
    income tax rate | 
  | 
      | 
(3.2) | 
% | 
  | 
      | 
(10.5 | 
)% | 
 
   
 | 
| Schedule of Deferred Tax Assets and Liabilities | 
 Deferred
tax assets and liabilities are comprised of the following at December 31, 2023 and 2022: 
  
Schedule of Deferred Tax Assets and Liabilities 
  
    |   | 
  | 
    December 31,   2023 | 
  | 
  | 
    December 31,   2022 | 
  | 
 
  
    | Deferred income tax assets: | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Amortization | 
  | 
    $ | 
233,410 | 
  | 
  | 
    $ | 
375,821 | 
  | 
 
  
    | Net operating loss carryforward | 
  | 
      | 
17,668,228 | 
  | 
  | 
      | 
15,445,916 | 
  | 
 
  
    | Allowance for doubtful accounts | 
  | 
      | 
393,001 | 
  | 
  | 
      | 
387,818 | 
  | 
 
  
    | Charitable contributions | 
  | 
      | 
- | 
  | 
  | 
      | 
644 | 
  | 
 
  
    | Stock options | 
  | 
      | 
- | 
  | 
  | 
      | 
1,003,453 | 
  | 
 
  
    | Accrued liabilities | 
  | 
      | 
5,121,508 | 
  | 
  | 
      | 
1,826,839 | 
  | 
 
  
    | HHS Provider Relief Funds | 
  | 
      | 
37,845 | 
  | 
  | 
      | 
67,685 | 
  | 
 
  
    | Employee retention credit | 
  | 
      | 
- | 
  | 
  | 
      | 
292,282 | 
  | 
 
  
    | HTS and AMSG basis difference | 
  | 
      | 
- | 
  | 
  | 
      | 
878,709 | 
  | 
 
  
    | Deferred state tax asset | 
  | 
      | 
4,043,616 | 
  | 
  | 
      | 
4,089,682 | 
  | 
 
  
    | Total deferred income tax
    assets | 
  | 
      | 
27,497,608 | 
  | 
  | 
      | 
24,368,849 | 
  | 
 
  
    | Deferred income tax liabilities: | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Right-of-use asset | 
  | 
      | 
(93,875 | 
) | 
  | 
      | 
- | 
  | 
 
  
    | Depreciation | 
  | 
      | 
(670,176 | 
) | 
  | 
      | 
(583,812 | 
) | 
 
  
    | Deferred tax asset, net | 
  | 
      | 
26,733,557 | 
  | 
  | 
      | 
23,785,037 | 
  | 
 
  
    |   | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Less: valuation allowance | 
  | 
      | 
(26,733,557 | 
) | 
  | 
      | 
(23,785,037 | 
) | 
 
  
    |   | 
  | 
      | 
  | 
  | 
  | 
      | 
  | 
  | 
 
  
    | Net deferred tax assets | 
  | 
    $ | 
- | 
  | 
  | 
    $ | 
- | 
  | 
 
   
 |