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15. Income Taxes (Details 2) - USD ($) | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carryovers (1) | $ 1,586,247 | $ 90,438
Claims reserve discount | 839,959 | 343,905
Unearned premium | 3,105,344 | 3,145,682
Deferred ceding commission revenues | 1,624,434 | 564,202
Other | 462,019 | 383,733
Total deferred tax assets | 7,618,003 | 4,527,960
Deferred tax liability: |  |
Investment in KICO (2) | 759,543 | 759,543
Deferred acquisition costs | 4,333,219 | 3,760,625
Intangibles | 105,000 | 140,700
Depreciation and amortization | 312,298 | 664,194
Net unrealized appreciation of securities - available-for-sale | 1,796,891 | (1,151,335)
Total deferred tax liabilities | 7,306,951 | 4,173,727
Net deferred income tax liability | $ 311,052 | $ 354,233

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