v3.25.0.1

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

INCOME TAXES

Schedule of C-corporation Income Tax Provision

		December 31
		2024				2023
Current taxes
Federal		$	325,172			$	83,402
State			113,278				18,044
Deferred taxes
Federal			(13,000	)			(556,000	)
State			—				—
Provision for (benefit from) income taxes		$	425,450			$	(454,554	)

Schedule of reconciliation of income tax provisions

		2024				2023
Rate reconciliation:
Tax expense at U.S. statutory rate		$	423,931			$	(431,776	)
Change in deferred tax rate			(91	)			(1,866	)
Prior year over / under accrual			4,923				93,702
Provision-to-return reconciliation			(1,417	)			(110,457	)
Other			(1,896	)			(4,157	)
Income tax provision		$	425,450			$	(454,554	)

Schedule of deferred tax assets and liabilities

		December 31
		2024				2023
Deferred tax components
Unrealized (gain) loss on marketable securities		$	69,887			$	343,886
Capital loss carryforward			345,256				—
Depreciation			1,265				1,619
R&D and foreign credits			40,820				40,820
Stock options			274,803				275,632
Acquisition costs			—				30,402
Accrued bonuses			39,780				66,500
Other			(1,811	)			(1,859	)
Net deferred tax asset		$	770,000			$	757,000

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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