10. INCOME TAXES (Details 1) - USD ($)	12 Months Ended
Dec. 31, 2018	Dec. 31, 2017
Income Taxes Details 1
Income taxes benefit computed at federal statutory rate	$ 701,000	$ 133,000
Research tax credits	15,000	6,000
Permanent differences and other	(38,000)	(3,000)
Change in valuation allowance	(678,000)	(136,000)
Income tax benefit (provision)	$ 0	$ 0

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

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The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments.

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Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset.

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