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12. INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2019
Income Tax Disclosure [Abstract]  
Provision for (benefit from) income taxes
    Year Ended December 31,  
    2019     2018  
             
Current tax benefit   $ -     $ -  
Deferred tax benefit     1,800,000       678,000  
Change in valuation allowance     (1,800,000 )     (678,000 )
Income tax benefit (provision)   $ -     $ -  
Reconciliation of the provision for income taxes
    Year Ended December 31,  
    2019     2018  
             
Income taxes benefit computed at federal statutory rate   $ 1,748,000     $ 701,000  
State income taxes, net of federal effect     114,000       -  
Research tax credits     -       15,000  
Permanent differences and other     (62,000 )     (38,000 )
Change in valuation allowance     (1,800,000 )     (678,000 )
Income tax benefit (provision)   $ -     $ -  
Deferred tax assets and liabilities
    December 31,  
    2019     2018  
             
Deferred tax assets:            
Net operating losses   $ 2,430,000     $ 756,000  
Research tax credits     26,000       23,000  
Deferred compensation     -       20,000  
Stock compensation     239,000       76,000  
Accruals and other     9,000       -  
      2,704,000       875,000  
Deferred tax liabilities:                
Depreciation and other     58,000       29,000  
      58,000       29,000  
Net deferred tax assets     2,646,000       846,000  
Less valuation allowance     (2,646,000 )     (846,000 )
Net deferred taxes after valuation allowance   $ -     $ -