10. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Reconcilation of income taxes

	December 31,
	2020			2019
Computed tax provision (benefit) at federal statutory rate (21%)	$	(295,000	)	$	(614,000	)
State income taxes, net of federal benefit (0%)		–			–
Valuation allowance		295,000			(614,000	)
Income tax provision	$	–		$	–

Schedule of deferred income taxes

	December 31,
	2020			2019
Net operating loss carry forwards	$	12,842,000		$	12,369,000
Stock based compensation		(79,000	)		(80,000	)
Other temporary differences		(17,000	)		42,000
Valuation allowance		(12,746,000	)		(12,331,000	)
Total deferred taxes net of valuation allowance	$	–		$	–