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17. INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Income tax reconciliation |
|  | Year ended December 31, |
|  | 2019 |  |  | 2018 |
Computed “expected” tax expense (benefit) |  | $ | (826,124 | ) |  | $ | (755,744 | )
State taxes, net of federal benefit |  |  | (271,629 | ) |  |  | (251,217 | )
Non-deductible stock options |  |  | 2,700,494 |  |  |  | – |
Non-deductible items |  |  | 998 |  |  |  | (74,120 | )
True-up to tax return |  |  | 5,073 |  |  |  | – |
Change in deferred tax asset valuation allowance |  |  | (1,605,712 | ) |  |  | 1,081,081 |
Income tax expense |  | $ | 3,100 |  |  | $ | – |
Deferred tax assets and liabilities |
|  | 2019 |  |  | 2018 |
Deferred tax assets: |  |  |  |  |  |  |  |
Charitable contributions |  | $ | – |  |  | $ | 2,900 |
Reserve for bad debt |  |  | 680 |  |  |  | 17,805 |
Stock options |  |  | 760,763 |  |  |  | 3,448,014 |
Deferred Revenue |  |  | 24,077 |  |  |  | 233,883 |
Depreciation |  |  | – |  |  |  | 22,937 |
Other |  |  | 59,947 |  |  |  | 19,661 |
Net operating loss carryforward |  |  | 8,996,569 |  |  |  | 7,755,622 |
Total gross deferred tax assets |  |  | 9,842,036 |  |  |  | 11,500,822 |
Less: Deferred tax asset valuation allowance |  |  | (9,827,176 | ) |  |  | (11,432,888 | )
Total net deferred tax assets |  |  | 14,860 |  |  |  | 67,934 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Accrued salaries |  |  | – |  |  |  | (67,934 | )
Depreciation |  |  | (14,860 | ) |  |  | – |
Total deferred tax liabilities |  |  | (14,860 | ) |  |  | (67,934 | )
Total net deferred taxes |  | $ | – |  |  | $ | – |

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