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3. Investments (Details 3) - USD ($) | Mar. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Cost or amortized cost | $ 3,826,404 | $ 3,825,952
Gross unrealized gains | 312,536 | 299,650
Gross unrealized losses - less than 12 months | (2,230) | (835)
Gross unrealized loss - more than 12 months | 0 | 0
Estimated fair value | 4,136,710 | 4,124,767
Net unrealized gains | 310,306 | 298,815
US Treasury Securities |  |
Cost or amortized cost | 729,561 | 729,550
Gross unrealized gains | 162,483 | 151,002
Gross unrealized losses - less than 12 months | 0 | 0
Gross unrealized loss - more than 12 months | 0 | 0
Estimated fair value | 892,044 | 880,552
Net unrealized gains | 162,483 | 151,002
Fixed Maturity Securities Political Subdivisions Of States Territories And Possessions |  |
Cost or amortized cost | 998,573 | 998,619
Gross unrealized gains | 43,857 | 51,021
Gross unrealized losses - less than 12 months | 0 | 0
Gross unrealized loss - more than 12 months | 0 | 0
Estimated fair value | 1,042,430 | 1,049,640
Net unrealized gains | 43,857 | 51,021
Fixed Maturity Securities Corporate And Other Bonds Industrial And Miscellaneous |  |
Cost or amortized cost | 2,098,270 | 2,097,783
Gross unrealized gains | 106,196 | 97,627
Gross unrealized losses - less than 12 months | (2,230) | (835)
Gross unrealized loss - more than 12 months | 0 | 0
Estimated fair value | 2,202,236 | 2,194,575
Net unrealized gains | $ 103,966 | $ 96,792

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