10. INCOME TAXES (Details - Deferred tax) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Deferred tax assets:
Net operating losses	$ 1,812,000	$ 2,311,000
Capital loss carryforwards	0	38,000
Share-based compensation	180,000	169,000
Alternative minimum and other tax credits	5,000	9,000
Excess tax over book basis in inventory	20,000	32,000
Reserves and other allowances	155,000	535,000
Deferred rent	13,000	19,000
Accrued compensation	70,000	9,000
Accrued expenses	0	151,000
Depreciation	31,000	27,000
Charitable contributions	3,000	1,000
Total deferred tax assets	2,289,000	3,301,000
Deferred tax liabilities:
Intangible Assets	(58,000)	(141,000)
481 Election (IPS)	(245,000)	(298,000)
Excess book over tax basis in fixed assets	(99,000)	(196,000)
Total deferred tax liabilities	(402,000)	(635,000)
Valuation allowance	(1,887,000)	(2,666,000)
Net deferred tax assets	$ 0	$ 0