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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
INCOME TAXES |
Schedule of income tax expense benefit |
|  | For the Year Ended |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
|  |  | - |  |  |  |  |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
|  |  | - |  |  |  | - |
Total |  | $ | - |  |  | $ | - |
Schedule of net income (loss) before income tax |
|  | For the Year Ended |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
United States |  | $ | (4,476,762 | ) |  | $ | (3,402,592 | )
Foreign |  |  | - |  |  |  | - |
Total |  | $ | (4,476,762 | ) |  | $ | (3,402,592 | )
Schedule of effective income tax rate reconciliation |
|  | For the Year Ended |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Income (Loss) before income tax |  | $ | (4,476,762 | ) |  | $ | (3,402,592 | )
US statutory corporate income tax rate |  |  | 28 | % |  |  | 28 | %
Income tax expense computed at US statutory corporate income tax rate |  |  | (1,253,493 | ) |  |  | (952,726 | )
Reconciling items: |  |  |  |  |  |  |  |
Change in valuation allowance on deferred tax assets |  |  | 1,152,938 |  |  |  | 2,121,778 |
Provision to prior year tax return |  |  | 68,437 |  |  |  | (1,188,884 | )
Meals and Entertainment |  |  | 2,330 |  |  |  | 3,347 |
Other |  |  | 29,788 |  |  |  | 16,485 |
Income tax expense (benefit) |  | $ | - |  |  | $ | - |
Schedule of deferred income tax assets (liabilities) |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Reserve for Credit Loss |  | $ | 624,000 |  |  | $ | 418,000 |
Inventory Reserve |  |  | 308,000 |  |  |  | 27,000 |
Accrued Vacation |  |  | 78,000 |  |  |  | 53,000 |
Warranty Reserve |  |  | 8,000 |  |  |  | 8,000 |
Intangible Assets |  |  | 98,000 |  |  |  | 181,000 |
Allowance for Sales Returns |  |  | 64,000 |  |  |  | - |
Capitalized R&D |  |  | 175,000 |  |  |  | 148,000 |
Stock-Based Compensation |  |  | 1,278,000 |  |  |  | 1,246,000 |
Operating lease right-of-use liabilities |  |  | 180,000 |  |  |  | 212,000 |
Net operating losses |  |  | 6,100,000 |  |  |  | 5,568,000 |
Valuation Allowance |  |  | (8,678,000 | ) |  |  | (7,539,000 | )
Deferred Tax Assets |  |  | 235,000 |  |  |  | 322,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  |  | (158,000 | ) |  |  | (189,000 | )
Property and Equipment |  |  | (77,000 | ) |  |  | (133,000 | )
|  |  | (235,000 | ) |  |  | (322,000 | )
Net Deferred Tax Assets and Liabilities |  | $ | - |  |  | $ | - |

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