10. INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating losses	$ 756,000	$ 132,000
Research tax credits	23,000	6,000
Deferred compensation	20,000	20,000
Stock compensation	76,000	0
Accruals and other	0	13,000
Deferred tax assets	875,000	171,000
Deferred tax liabilities:
Depreciation and other	29,000	3,000
Deferred tax liabilities	29,000	3,000
Net deferred tax assets	846,000	168,000
Less valuation allowance	(846,000)	(168,000)
Net deferred taxes after valuation allowance	$ 0	$ 0