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NOTE 9 — Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

		Years Ended December 31,
		2021				2020
Current:
Federal		$	—			$	(55,676	)
State			—				4,918
Total Current			—				(50,758	)
Deferred:
Federal			(1,354,991	)			—
State			(547,738	)			—
Total Deferred			(1,902,729	)			—
Income tax (benefit) expense		$	(1,902,729	)		$	—

Schedule of Effective Income Tax Rate Reconciliation

		Years Ended December 31,
		2021				2020
Income at US statutory rate			21.0	%			21.0	%
State taxes, net of federal benefit			-11.2	%			-1.9	%
Goodwill impairment			0.0	%			-27.9	%
PPP loan forgiveness			0.0	%			6.7	%
Valuation allowance			0.7	%			2.4	%
Stock compensation			-50.2	%			-1.8	%
NOL true up			-1.2	%			0.0	%
Tax credits			-2.5	%			1.0	%
Other			-2.2	%			-0.5	%
Provision for taxes			45.6	%			0	%

Schedule of Deferred Tax Assets and Liabilities

		December 31,
Deferred tax assets:		2021				2020
Net operating loss carryforwards		$	6,390,000			$	4,330,000
Tax credits			1,032,000				948,000
Amortization			—				37,000
Accruals & reserves			786,000				560,000
Lease liabilities			70,000				200,000
Depreciation			167,000				140,000
Share-based compensation			154,000				—
Total deferred tax assets			8,599,000				6,215,000
Valuation allowance			(577,000	)			(545,000	)
Net deferred tax assets			8,022,000				5,670,000
Deferred tax liabilities:
Amortization			3,000				—
ROU assets			59,000				163,000
Net deferred tax asset (liability)		$	7,960,000			$	5,507,000

Schedule of Unrecognized Tax Benefits

			Amount
Balance as of January 1, 2020		$	1,019,000
Increases (decreases) for current year tax provisions			77,000
Increases (decreases) for prior year tax provisions			(32,000	)
Decreases for expiration of statute of limitations			—
Settlements			—
Balance as of December 31, 2020			1,064,000
Increases (decreases) for current year tax provisions			115,000
Increases (decreases) for prior year tax provisions			(26,000	)
Decreases for expiration of statute of limitations			—
Settlements			—
Balance as of December 31, 2021		$	1,153,000

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