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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of income tax expense
   December 31, 
   2021   2020 
Current        
Federal  $
-
   $
-
 
State   34,317    34,951 
Sub-total  34,317   34,951 
Deferred          
Federal   (1,208,287)   (813,189)
State   (6,820)   (23,314)
Sub-total   (1,215,107)   (836,503)
Total income tax  $(1,180,790)  $(801,552)

 

Schedule of effective income tax rate reconciliation
   December 31, 
   2021   2020 
Federal statutory rate   21.00%   21.00%
Permanent items   (5.27)%   48.70%
State and local taxes, net of federal taxes   (0.16)%   1.91%
Deferred rate changes   0.00%   0.08%
Other   (2.66)%   (132.77)%
    12.91%   (61.08)%

 

Schedule of net deferred tax (liabilities)/assets
   December 31, 
   2021   2020 
Inventory capitalization  $1,400   $2,100 
Allowance for doubtful accounts   108,000    107,400 
Accrued expenses   181,500    110,400 
Stock compensation   225,600    
-
 
Net operating loss carryforward   1,717,400    613,700 
Accumulated depreciation   (2,362,800)   (2,428,200)
Deferred revenue   867,900    1,027,200 
Start-up costs   1,575,907    1,667,200 
Deferred tax assets, net  $2,314,907   $1,099,800