Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Tax Expense

The components of the provision for income tax expense are as follows for the years ended:

	December 31,
	2020			2019
Current taxes
Federal	$	—		$	—
State		—			—
Current taxes		—			—
Change in deferred taxes		38,600			239,300
Change in valuation allowance		(38,600	)		(239,000	)
Provision for income tax expense	$	—		$	-

Summary of Significant Components of Deferred Tax Assets and Liabilities

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2020 and 2019:

	December 31,
	2020			2019
Deferred tax assets:
Equity based compensation	$	154,400		$	154,400
Allowance for doubtful accounts		4,300			4,500
Reserves for slow moving inventory		46,500			33,400
Depreciation		2,900			-
Net operating loss carryforward		1,336,300			1,390,700
Total deferred tax assets		1,544,400			1,583,000
Valuation allowance		(1,544,400	)		(1,583,000	)
Deferred tax assets net of valuation allowance	$	-		$	-

Schedule of Differences Between Statutory Tax Rate and Effective Tax Rate

The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows:

	December 31,
	2020			2019
Statutory tax rate		(21.00	)%		(21.00	)%
State tax, net of Federal benefits		(4.35	)%		(4.35	)%
Permanent differences		28.21	%		8.51	%
Change in valuation allowance		(2.86)	%		16.84	%
Effective tax rate		—	%		-	%