INCOME TAXES	12 Months Ended
Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES The Company’s net deferred tax assets at December 31, 2019 and 2018 is approximately $2,037,000 and $1,781,000, respectively, which primarily consists of net operating loss carry forwards and various accruals. As of December 31, 2019 and 2018, the Company provided a 100% valuation allowance against the net deferred tax assets. During the years ended December 31, 2019 and 2018, the valuation allowance increased by approximately $256,000 and $173,000, respectively. At December 31, 2017, the applicable federal rate used in calculating the deferred tax provision was 21%. The Tax Cuts and Jobs Act reduced the federal corporate tax rate used in calculating the deferred income tax liability from 34% to 21%, as a result the Company has adjusted its deferred income tax liabilities for this reduction. This resulted in a one-time reduction of approximately $654,000 to the net deferred tax assets and corresponding valuation allowance for the year ended December 31, 2017. The Company is subject to tax in the United States (“U.S.”) and files tax returns in the U.S. Federal jurisdiction and California state jurisdiction. The Company is subject to U.S. Federal, state and local income tax examinations by tax authorities for all periods starting in 2014. The Company currently is not under examination by any tax authorities.

INCOME TAXES

12 Months Ended

Dec. 31, 2019

NOTE 9 – INCOME TAXES

The Company’s net deferred tax assets at December 31, 2019 and 2018 is approximately $2,037,000 and $1,781,000, respectively, which primarily consists of net operating loss carry forwards and various accruals. As of December 31, 2019 and 2018, the Company provided a 100% valuation allowance against the net deferred tax assets. During the years ended December 31, 2019 and 2018, the valuation allowance increased by approximately $256,000 and $173,000, respectively.

At December 31, 2017, the applicable federal rate used in calculating the deferred tax provision was 21%. The Tax Cuts and Jobs Act reduced the federal corporate tax rate used in calculating the deferred income tax liability from 34% to 21%, as a result the Company has adjusted its deferred income tax liabilities for this reduction. This resulted in a one-time reduction of approximately $654,000 to the net deferred tax assets and corresponding valuation allowance for the year ended December 31, 2017.

The Company is subject to tax in the United States (“U.S.”) and files tax returns in the U.S. Federal jurisdiction and California state jurisdiction. The Company is subject to U.S. Federal, state and local income tax examinations by tax authorities for all periods starting in 2014. The Company currently is not under examination by any tax authorities.