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NOTE 9 — Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

		Years Ended December 31,
		2022				2021
Current:
Federal		$	—			$	—
State			—				—
Total Current			—				—
Deferred:
Federal			(313,000	)			(1,354,991	)
State			(395,000	)			(547,738	)
Total Deferred			(708,000	)			(1,902,729	)
Income tax benefit		$	(708,000	)		$	(1,902,729	)

Schedule of Effective Income Tax Rate Reconciliation

		Years Ended December 31,
		2022				2021
Income at US statutory rate			21.0	%			21.0	%
State taxes, net of federal benefit			62.6	%			-11.2	%
Valuation allowance			18.1	%			0.7	%
Stock compensation			-11.2	%			-50.2	%
NOL true up			—				-1.2	%
Tax credits			-21.1	%			2.5	%
Other			44.8	%			-2.2	%
Provision for taxes			114.1	%			45.6	%

Schedule of Deferred Tax Assets and Liabilities

		December 31,
Deferred tax assets:		2022				2021
Net operating loss carryforwards		$	5,906,000			$	6,390,000
Tax credits			901,000				1,032,000
Accruals & reserves			951,000				786,000
Lease liabilities			1,043,000				70,000
Depreciation			45,000				167,000
Share-based compensation			190,000				154,000
Capitalized Research Costs			1,105,000				154,000
Total deferred tax assets			10,141,000				8,599,000
Valuation allowance			(464,000	)			(577,000	)
Net deferred tax assets			9,677,000				8,022,000
Deferred tax liabilities:
Amortization			(11,000	)			(3,000	)
ROU assets			(996,000	)			(59,000	)
Net deferred tax asset (liability)		$	8,670,000			$	7,960,000

Disclsoure - Schedule of Unrecognized Tax Benefits

		Amount
Balance as of January 1, 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
Increases (decreases) for current year tax provisions			23,000
Increases (decreases) for prior year tax provisions			(160,000)
Decreases for expiration of statute of limitations			—
Settlements			—
Balance as of December 31, 2022		$	1,016,000

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