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INCOME TAXES (Details 3) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 19, 2018
--- | --- | --- | ---
Goodwill | $ 49,697 | $ 49,698 | $ 49,697
Deferred Income Taxes [Member] |  |  |
Net operating loss carryforward | 5,899,702 | 4,515,900 |
Capital loss carryforward | 801,744 | 801,744 |
Section 163(j) carryforward | 561,130 | 0 |
Nonqualified Stock Options | 0 | 96,104 |
Foreign exchange | 297,263 | 13,438 |
Allowance for doubtful accounts | 1,616,926 | 374,604 |
Accrued expenses | 352,025 | 528,895 |
Mark to market adjustment to securities | 358,761 | 358,761 |
Lease liability | 259,381 | 253,620 |
Gain on debt extinguishment | 0 | 0 |
Depreciation | (22,914) | (6,765) |
Total Deferred tax assets | 10,124,018 | 6,936,211 |
Intangibles | (8,139) | (8,139) |
Inventory | (49,961) | (14,728) |
Right of use asset | (256,769) | (243,207) |
Goodwill | (10,979) | (10,979) |
Total Deferred tax liabilities | (325,848) | (277,053) |
Valuation allowance | 9,798,170 | 5,808,384 |
Net deferred tax assets (liabilities) | $ 0 | $ 850,774 |

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