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INCOME TAXES (Tables)
9 Months Ended
Sep. 30, 2020
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
The benefit from (provision for) income taxes in the consolidated statements of income consists of the following:
 
Nine months ended September 30, 2020  2019 
Current:        
Federal $-  $- 
State  2,000   - 
   2,000   - 
Deferred:        
Federal $49,000  $(13,000)
State  4,000   (2,000)
   53,000   (15,000)
Total benefit (provision) before allowance  55,000   (15,000)
Increased valuation allowance  (24,000)  - 
Total $29,000  $(15,000)