Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Summary of Significant Accounting Principles

Schedule of deferred tax assets and liabilities

	2019		2018
Deferred tax assets:
Net operating loss carryforward	$	505,000	$	493,000
Allowance for doubtful accounts		0		14,000
Revenue recognition		66,000		66,000
Less valuation allowance		(571,000)		(573,000)
Net deferred tax asset	$	0	$	—

Schedule of reconciliation effective tax rate

	2019		2018
Tax (benefit) at statutory rate	$	1,500	$	(141,000)
State and local taxes, net of federal benefit		500		(69,000)
Permanent differences		0		—
Change in valuation allowance		(2,000)		210,000
Tax due	$	0	$	0