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8. INCOME TAXES (Details - Provision for income taxes) - USD ($)
12 Months Ended
Mar. 31, 2020
Mar. 31, 2019
Income Tax Disclosure [Abstract]    
Income taxes (benefit) at federal statutory rate of 21.00% $ (1,340,000) $ (1,306,000)
State income tax, net of federal benefit (446,000) (434,000)
Tax effect on non-deductible expenses and credits 122,000 41,000
True up items 42,000 (41,000)
Expiration of state net operating loss carryforwards 222,000 407,000
Change in valuation allowance 1,400,000 1,333,000
Income Tax Expense (Benefit) $ 0 $ 0