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17. INCOME TAXES (Details 2) - USD ($) | Sep. 30, 2020 | Sep. 30, 2019
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforwards | $ 5,914,000 | $ 4,933,000
Capital loss carryforward | 616,000 | 485,000
Allowance for doubtful accounts | 5,000 | 95,000
Stock compensation | 691,000 | 510,000
Investments | 685,000 | 608,000
Accrued expenses | 444,000 | 66,000
Inventory reserve | 20,000 | 0
Capitalized expenses | 60,000 | 66,000
Charitable contributions | 42,000 | 41,700
Total deferred tax assets | 8,477,000 | 6,804,700
Deferred tax liabilities: |  |
Prepaid expenses | (434,000) | (405,000)
Management fees | 0 | 0
Intangibles | (4,650,000) | (4,604,000)
Fixed assets | (709,000) | (360,000)
Total deferred tax liabilities | (5,793,000) | (5,369,000)
Net deferred tax assets | 2,684,000 | 1,435,700
Valuation allowance | (3,579,000) | (3,676,000)
Net deferred tax liability | $ (895,000) | $ (2,240,300)

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