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Income Taxes (Details 2) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred Tax Assets: |  |
Operating Loss Carryforwards | $ 984,000 | $ 1,238,000
R&amp;amp;d Tax Credit | 2,233,000 | 1,952,000
Section 263a Costs | 38,000 | 203,000
Amortization | 18,000 | 21,000
Unrealized Loss | 442,000 | 391,000
Asset Reserves: |  |
Bad Debts | 11,000 | 11,000
Inventory Allowance | 292,000 | 118,000
Accrued Expenses: |  |
Non-qualified Stock Options | 127,000 | 175,000
Compensation | 116,000 | 64,000
Warranty | 971,000 | 927,000
Deferred Tax Assets | 5,235,000 | 5,098,000
Less Valuation Allowance | (610) | (98)
Total Deferred Tax Assets | 4,625,000 | 5,000,000
Deferred Tax Liabilities: |  |
Depreciation | (509,000) | (700,000)
Total Deferred Tax Liabilities | (509,000) | (700,000)
Net Deferred Tax Assets (before Unrealized Gain) | 4,116,000 | 4,300
Deferred Tax Liability: Unrealized Gain | 0 | 0
Net Deferred Tax Assets | $ 4,116,000 | $ 4,300

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