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9. Income Taxes (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carryovers | $ 2,029,412 | $ 90,438
Claims reserve discount | 455,200 | 343,905
Unearned premium | 3,445,635 | 3,145,682
Deferred ceding commission revenue | 651,033 | 564,202
Other | 141,163 | 383,733
Total deferred tax assets | 6,722,443 | 4,527,960
Deferred tax liability: |  |
Investment in KICO | 759,543 | 759,543
Deferred acquisition costs | 4,076,900 | 3,760,625
Intangibles | 105,000 | 140,700
Depreciation and amortization | 557,084 | 664,194
Net unrealized gains (losses) of securities - available for sale | 1,007,442 | (1,151,335)
Total deferred tax liabilities | 6,505,969 | 4,173,727
Net deferred income tax asset | $ 216,474 | $ 354,233

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