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9. Income Taxes (Details) - USD ($) | Sep. 30, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carryovers | $ 2,418,344 | $ 90,438
Claims reserve discount | 526,114 | 343,905
Unearned premium | 3,735,054 | 3,145,682
Deferred ceding commission revenue | 384,063 | 564,202
Other | 680,204 | 383,733
Total deferred tax assets | 7,743,779 | 4,527,960
Deferred tax liability: |  |
Investment in KICO | 759,543 | 759,543
Deferred acquisition costs | 4,303,229 | 3,760,625
Intangibles | 105,000 | 140,700
Depreciation and amortization | 515,487 | 664,194
Net unrealized gains (losses) of securities - available for sale | 1,520,225 | (1,151,335)
Total deferred tax liabilities | 7,203,484 | 4,173,727
Net deferred income tax asset | $ 540,295 | $ 354,233

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