INCOME TAXES - Deferred Tax Asset (Liability) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets (liabilities):
NOL carryforwards	$ 415,000	$ 275,000
Tax credit carryforwards	318,000	81,000
Accruals and reserves	169,000	231,000
Stock-based compensation	2,364,000	449,000
Interest expense limitation	245,000	0
Lease liabilities	591,000	984,000
Charitable contributions	525,000	0
Property and equipment	271,000
Property and equipment		(650,000)
Capitalized software development costs	(1,524,000)	(933,000)
ROU assets	(554,000)	(935,000)
Total	2,820,000
Less: valuation allowance	(2,450,000)	0
Deferred tax assets, net	$ 370,000
Deferred tax liabilities, net		$ (498,000)

Deferred Tax Asset, Interest Expense Limitation

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Deferred Tax Asset, Leasing Arrangements

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible charitable contribution carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment.

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Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from reserves and accruals.

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting.

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Amount of deferred tax liability attributable to taxable temporary differences from capitalized software.

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Amount of deferred tax liability attributable to taxable temporary differences from leasing arrangements.

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Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.

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