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10. INCOME TAXES (Details 2) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017
Income Taxes |  |
Loss before income tax | $ (3,230,462) | $ (3,639,814)
US statutory corporate income tax rate | 28.00% | 39.45%
Income tax expense computed at US statutory corporate income tax rate | $ (904,529) | $ (1,435,907)
Reconciling items: |  |
Effect of U.S. tax law change (1) | 0 | 1,793,212
Change in valuation allowance on deferred tax assets | 741,982 | (675,889)
Provision to prior year tax return | 113,068 | 69,767
Incentive stock options and warrants | 21,628 | 256,168
Amortized debt discount | 1,758 | 2,477
Meals and Entertainment | 4,134 | 5,825
Induced Conversion Costs | 16,016 | 0
Other | 5,943 | (15,653)
Income tax expense | $ 0 | $ 0

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