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Income Taxes (Details ) - USD ($) | Mar. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax asset: |  |
Net operating loss carryovers | $ 4,810,024 | $ 5,283,016
Claims reserve discount | 1,221,272 | 1,204,334
Unearned premium | 3,165,074 | 2,742,603
Deferred ceding commission revenues | 1,950,921 | 1,986,782
Net unrealized losses on securities | 3,170,352 | 3,357,463
Other | 1,101,750 | 1,153,903
Total deferred tax assets | 15,419,393 | 15,728,101
Deferred tax liability: |  |
Investment in KICO | 759,543 | 759,543
Deferred acquisition costs | 4,079,702 | 4,158,538
Intangibles | 105,000 | 105,000
Depreciation and amortization | 184,281 | 153,201
Total deferred tax liabilities | 5,128,526 | 5,176,282
Net deferred income tax asset | $ 10,290,867 | $ 10,551,819

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