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INCOME TAXES (Details 1) - USD ($) | Aug. 31, 2023 | Aug. 31, 2022
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Deferred tax assets: |  |
Allowance for inventory | $ 496,067 | $ 273,618
Allowance for bad debts |  |
Difference between book and tax depreciation | (86,895) | (150,942)
Total deferred tax assets | 409,172 | 122,676
Valuation allowance |  |
Net deferred tax assets | 409,172 | 122,676
Net deferred tax liability | (89,297) | (97,678)
Combined net deferred tax asset (liability) | $ 319,875 | $ 24,998

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