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17. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Income Tax Expense

		For the Year Ended
		December 31,				December 31,
		2020				2019
Current:
Federal		$	-			$	-
State			77,000				-
Foreign			-				-
			77,000				-
Deferred:
Federal			-				-
State			-				-
Foreign			-				-
			-				-
Total		$	77,000			$	-

Net Income (Loss) Before Income Tax

		For the Year Ended
		December 31,				December 31,
		2020				2019
United States		$	4,468,166			$	(2,297,733	)
Foreign			-				-
Total		$	4,468,166			$	(2,297,733	)

Effective Income Tax Rate Reconciliation

		For the Year Ended
		December 31,				December 31,
		2020				2019
Income (Loss) before income tax		$	4,468,166			$	(2,297,733	)
US statutory corporate income tax rate			28.00	%			28.00	%
Income tax expense computed at US statutory corporate income tax rate
Income tax expense computed at US statutory corporate income tax rate			1,251,086				(643,365	)
Reconciling items:
Change in valuation allowance on deferred tax assets			(2,050,485	)			620,817
Provision to prior year tax return			-				6,991
Incentive stock options and warrants			876,676				31,982
Amortized debt discount			-				4,910
Meals and Entertainment			1,300				2,005
Other			(1,577	)			(23,340	)
Income tax expense		$	77,000			$	-

Deferred Income Tax Assets (Liabilities)

		December 31,				December 31,
		2020				2019
Deferred tax assets:
Reserve for Bad Debt		$	109,000			$	31,000
Inventory Reserve			-				28,000
Accrued Vacation			82,000				92,000
Warranty Reserve			19,000				8,000
Intangible Assets			412,000				381,000
Operating lease right-of-use liabilities			290,000				310,000
Net operating losses			3,100,000				5,223,000
Valuation Allowance			(3,530,000	)			(5,580,000	)
Deferred Tax Assets			482,000				493,000
Deferred tax liabilities:
Operating lease right-of-use assets			(290,000	)			(302,000	)
Property and Equipment			(192,000	)			(191,000	)
			(482,000	)			(493,000	)
Net Deferred Tax Assets and Liabilities		$	-			$	-

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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