DEFERRED TAXES (Tables)

12 Months Ended

Dec. 31, 2021

DEFERRED TAXES

Schedule of components of net deferred tax

	December 31,
	2021		2020
Net operating loss carryforwards	$	9,113,554	$	8,438,428
Equity-based instruments		1,991,225		2,883,318
Long-lived assets and other		192,201		203,274
Capital loss carryforward		93,218		119,915
Deferred tax asset valuation allowance		(11,390,198)		(11,644,935)
	$	—	$	—

Schedule of reconciliation of income tax provision and the amounts computed by applying statutory rates to income before income taxes

	Year ended December 31,
	2021		2020
Income tax benefit at statutory rate	$	(1,862,570)	$	(1,607,608)
State income tax benefit, net of Federal benefit		(88,898)		(178,226)
280E Disallowance		946,481		94,178
Equity-based instruments		64,735		103,372
Fair market value adjustment/loss on extinguishment – derivative liabilities		312,590		(154,517)
Amortization of debt discount		176,128		412,823
Other		706,270		47,946
Valuation allowance		(254,736)		1,282,032
	$	—	$	—