15. INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Net operating losses	$ 5,444,000	$ 2,430,000
Research tax credits	45,000	26,000
Stock compensation	542,000	239,000
Accruals and other	169,000	9,000
Deferred tax assets	6,200,000	2,704,000
Deferred tax liabilities:
Depreciation and other	396,000	58,000
Deferred tax liabilities	396,000	58,000
Net deferred tax assets	5,804,000	2,646,000
Less valuation allowance	(5,804,000)	(2,646,000)
Net deferred taxes after valuation allowance	$ 0	$ 0