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9. Income Taxes (Details) - USD ($) | Mar. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carryovers | $ 70,381 | $ 1,586,247
Claims reserve discount | 797,917 | 839,959
Unearned premium | 2,945,811 | 3,105,344
Deferred ceding commission revenue | 1,456,434 | 1,624,434
Other | 272,244 | 462,019
Total deferred tax assets | 5,542,787 | 7,618,003
Deferred tax liability: |  |
Investment in KICO | 759,543 | 759,543
Deferred acquisition costs | 4,110,096 | 4,333,219
Intangibles | 105,000 | 105,000
Depreciation and amortization | 318,895 | 312,298
Net unrealized (losses) gains of securities - available for sale | (1,098,446) | 1,796,891
Total deferred tax liabilities | 4,195,088 | 7,306,951
Net deferred income tax asset | $ 1,347,699 | $ 311,052

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