Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Components of Net Deferred Taxes

The components of net deferred taxes are as follows:

	As of December 31,
	2021			2020
Deferred tax assets (liabilities):
Net operating loss	$	2,695,000		$	3,961,000
Depreciation and amortization		4,008,000			4,829,000
Stock-based compensation		3,808,000			3,442,000
Capitalized software costs		(164,000	)		(237,000	)
Bonus accrual		387,000			221,000
Allowance for doubtful accounts		225,000			255,000
Other		179,000			62,000
Total deferred tax assets, net		11,138,000			12,533,000
Less: valuation allowance		(11,138,000	)		(12,533,000	)
Net deferred taxes	$	—		$	—

Schedule of Provision of Income Taxes

The provision for income taxes consisted of the following:

	Years Ended December 31,
	2021		2020
Current	$	321,169	$	254,004
Deferred		—		—
Total	$	321,169	$	254,004

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation between the income tax expense calculated by applying statutory rates to net income and the income tax expense reported in the accompanying consolidated financial statements is as follows:

	Years Ended December 31,
	2021			2020
U.S. federal statutory rate applied to pretax income	$	423,000		$	271,000
State taxes - current, net of federal benefit		321,169			254,004
State taxes - deferred		298,000			(17,000	)
Permanent differences		19,000			(378,000	)
Benefit of federal operating loss carryforwards		(915,000	)		(411,000	)
Change in state tax rates and other		1,570,000			454,000
Change in valuation allowance		(1,395,000	)		81,000
	$	321,169		$	254,004