12. Income Taxes (Tables)

12 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Abstract]

Income tax reconciliation

	2020			2019
Computed “expected” income tax (benefit)	$	(239,400	)	$	161,700
Research and development credits		(89,400	)		(24,300	)
Rate changes and NOL carrybacks		(122,600)			-
Other, net		14,800			(12,800	)
Income tax expense (benefit)	$	(436,600	)	$	124,600

Deferred tax assets and liabilities

	2020			2019
Deferred tax assets:
Amortization of intangible assets	$	329,700		$	303,900
Research and development credits		89,400
Various accruals		150,700			173,600
Other		19,400			13,300
		589,200			490,800
Deferred tax liability:
Depreciation of property and amortization of goodwill		(52,100	)		(59,700	)
Net deferred tax assets	$	537,100		$	431,100