INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Taxes

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2020		2019
Current:
Federal	$	(216,000)	$	—
State		6,000		11,000
		(210,000)		11,000
Deferred — Federal		—		(183,000)
	$	(210,000)	$	(172,000)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		2020		2019
Expected provision for federal income taxes	$	(136,000)	$	(207,000)
State income taxes, net of federal benefit		(24,000)		(7,000)
Permanent items		(249,000)		11,000
Research and development credit		(23,000)		(29,000)
Change in valuation allowance		440,000		51,000
Change in tax law allowing NOL carryback claim		(217,000)		—
Prior year true-ups and other		(1,000)		9,000
	$	(210,000)	$	(172,000)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2020		2019
Deferred tax liabilities:
Accrued vacation	$	33,000	$	21,000
Inventories reserve		17,000		42,000
Allowance for doubtful accounts		2,000		3,000
Allowance for sales returns		10,000		10,000
Research and development credit carryforward		285,000		245,000
Accrued self-insured medical		—		3,000
Property and equipment		(257,000)		(295,000)
Patents		(50,000)		(53,000)
Net operating loss		411,000		230,000
Other		17,000		8,000
Valuation allowance		(468,000)		(214,000)
Net deferred tax liabilities	$	—	$	—