Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2017		2016
Deferred tax assets:
Net operating loss carryforward	$	283,000	$	400,000
Allowance for doubtful accounts		152000		223,000
Less valuation allowance		(435,000)		(623,000)
Net deferred tax asset	$	-	$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The reconciliation of the Company’s effective tax rate differs from the Federal income tax rate of 21% and 34% for the years ended December 31, 2017 and 2016, respectively as a result of the following:

	2017		2016
Tax (benefit) at statutory rate	$	(48,000)	$	(82,000)
State and local taxes		(24,000)		(25,000)
Permanent differences		-		-
Change in valuation allowance		72,000		107,000
Tax due	$	0	$	0