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INCOME TAXES (Details 3) - Deferred Income Taxes [Member] - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Net operating loss carryforward | $ 7,621,277 | $ 5,899,702
Capital loss carryforward | 801,744 | 801,744
Section 163(j) carryforward | 563,138 | 561,130
Foreign exchange | 129,916 | 297,263
Allowance for doubtful accounts | 4,404,277 | 1,616,926
Accrued expenses | 261,466 | 352,025
Mark to market adjustment to securities | 358,761 | 358,761
Lease liability | 261,377 | 259,381
Capitalized research & development costs | 52,261 |
Depreciation | (35,734) | (22,914)
Total Deferred tax assets | 14,418,483 | 10,124,018
Intangibles | (15,845) | (8,139)
Inventory | 4,853 | (49,961)
Right of use asset | (258,770) | (256,769)
Goodwill | (10,980) | (10,979)
Total Deferred tax liabilities | (280,742) | (325,848)
Valuation allowance | $ (14,137,741) | $ (9,798,170)

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