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9. Income Taxes (Details) - USD ($) | Mar. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carryovers | $ 70,381 | $ 90,438
Claims reserve discount | 454,206 | 343,905
Unearned premium | 3,217,985 | 3,145,682
Deferred ceding commission revenue | 576,531 | 564,202
Other | 874 | 383,733
Total deferred tax assets | 4,319,977 | 4,527,960
Deferred tax liability: |  |
Investment in KICO | 759,543 | 759,543
Deferred acquisition costs | 3,812,399 | 3,760,625
Intangibles | 122,850 | 140,700
Depreciation and amortization | 626,962 | 664,194
Net unrealized gains (losses) of securities - available for sale | 38,864 | (1,151,335)
Total deferred tax liabilities | 5,360,618 | 4,173,727
Net deferred income tax asset (liability) | $ (1,040,641) | $ 354,233

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