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Income Taxes (Details 2) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred Tax Assets: |  |
Operating Loss Carryforwards | $ 2,989,000 | $ 984,000
R&D Tax Credit | 2,625,000 | 2,233,000
Section 263a Costs | 50,000 | 38,000
Amortization | 15,000 | 18,000
Net ROU asset and lease liability | 63,000 |
Unrealized Loss | 508,000 | 442,000
Asset Reserves: |  |
Bad Debts | 11,000 | 11,000
Inventory Allowance | 280,000 | 292,000
Accrued Expenses: |  |
Non-qualified Stock Options | 159,000 | 127,000
Compensation | 86,000 | 116,000
Warranty | 1,174,000 | 971,000
Deferred Tax Assets | 7,960,000 | 5,235,000
Less Valuation Allowance | (3,356) | (610)
Total Deferred Tax Assets | 4,604,000 | 4,625,000
Deferred Tax Liabilities: |  |
Depreciation | (488,000) | (509,000)
Total Deferred Tax Liabilities | (488,000) | (509,000)
Net Deferred Tax Assets (before Unrealized Gain) | 4,116,000 | 4,116
Deferred Tax Liability: Unrealized Gain | 0 | 0
Net Deferred Tax Assets | $ 4,116,000 | $ 4,116

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