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NOTE 9 — Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

		Years Ended December 31,
		2023				2022
Current:
Federal		$	—			$	—
State			—				—
Total Current			—				—
Deferred:
Federal			(967,300	)			(313,000	)
State			(476,700	)			(395,000	)
Total Deferred		$	(1,444,000	)		$	(708,000	)
Income tax benefit		$	(1,444,000	)		$	(708,000	)

Schedule of Effective Income Tax Rate Reconciliation

		Years Ended December 31,
		2023				2022
Income at US statutory rate			21.0	%			21.0	%
State taxes, net of federal benefit			13.9	%			62.6	%
Valuation allowance			0.5	%			18.1	%
Stock compensation			-0.8	%			-11.2	%
Tax credits			0.3	%			-21.1	%
Other			8.6	%			44.8	%
Provision for taxes			42.8	%			114.1	%

Schedule of Deferred Tax Assets and Liabilities (Details

		December 31,
Deferred tax assets:		2023				2022
Net operating loss carryforwards		$	6,201,000			$	5,906,000
Tax credits			891,000				901,000
Accruals & reserves			1,118,000				951,000
Lease liabilities			920,000				1,043,000
Depreciation			12,000				45,000
Share-based compensation			229,000				190,000
Capitalized Research Costs			2,078,000				1,105,000
Total deferred tax assets			10,449,000				10,141,000
Valuation allowance			(446,000	)			(464,000	)
Net deferred tax assets			11,003,000				9,677,000
Deferred tax liabilities:
Amortization			(29,000	)			(11,000	)
ROU assets			(864,000	)			(996,000	)
Net deferred tax asset (liability)		$	10,110,000			$	8,670,000

Disclsoure - Schedule of Unrecognized Tax Benefits

		Amount
Balance as of January 1, 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
Increases (decreases) for current year tax provisions			24,000
Increases (decreases) for prior year tax provisions			(31,000	)
Decreases for expiration of statute of limitations			—
Settlements			—
Balance as of December 31, 2023		$	1,009,000

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