Income Taxes	3 Months Ended
Mar. 31, 2020
INCOME TAXES
INCOME TAXES	15. INCOME TAXES The Company recorded a benefit from income taxes of $45,000 and $8,000 for the three months ended March 31, 2020 and 2019, respectively. The benefit from income taxes was primarily comprised of state taxes during the period. The Company periodically evaluates the realizability of its net deferred tax assets based on all available evidence, both positive and negative. The realization of net deferred tax assets is dependent on the Company’s ability to generate sufficient future taxable income during periods prior to the expiration of tax attributes to fully utilize these assets. The Company weighed both positive and negative evidence and determined that there is a continued need for a full valuation allowance on its deferred tax assets in the United States as of March 31, 2020. Should the Company determine that it would be able to realize its remaining deferred tax assets in the foreseeable future, an adjustment to its remaining deferred tax assets would cause a material increase to income in the period such determination is made. As of March 31, 2020, the Company’s unrecognized tax benefits were related to federal and California research and development credits which result in an unrecognized tax benefit balance of $210,000. The Company does not expect to have any other significant changes to unrecognized tax benefits through the end of the fiscal year. Because of the Company’s history of tax losses, certain tax years remain open to tax audit. The Company’s policy is to recognize interest and penalties related to uncertain tax positions (if any) as a component of the income tax provision. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted in response to the novel coronavirus (“COVID-19”) pandemic. The CARES Act included certain income tax provisions including a modification on the limitation of business interest expense for the Company’s 2019 and 2020 tax years. The Company is currently evaluating the CARES Act but does not expect the income tax provisions of the act to have a material impact on our financial statements.

15. INCOME TAXES

The Company recorded a benefit from income taxes of $45,000 and $8,000 for the three months ended March 31, 2020 and 2019, respectively. The benefit from income taxes was primarily comprised of state taxes during the period.

The Company periodically evaluates the realizability of its net deferred tax assets based on all available evidence, both positive and negative. The realization of net deferred tax assets is dependent on the Company’s ability to generate sufficient future taxable income during periods prior to the expiration of tax attributes to fully utilize these assets. The Company weighed both positive and negative evidence and determined that there is a continued need for a full valuation allowance on its deferred tax assets in the United States as of March 31, 2020. Should the Company determine that it would be able to realize its remaining deferred tax assets in the foreseeable future, an adjustment to its remaining deferred tax assets would cause a material increase to income in the period such determination is made.

As of March 31, 2020, the Company’s unrecognized tax benefits were related to federal and California research and development credits which result in an unrecognized tax benefit balance of $210,000. The Company does not expect to have any other significant changes to unrecognized tax benefits through the end of the fiscal year. Because of the Company’s history of tax losses, certain tax years remain open to tax audit. The Company’s policy is to recognize interest and penalties related to uncertain tax positions (if any) as a component of the income tax provision.

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted in response to the novel coronavirus (“COVID-19”) pandemic. The CARES Act included certain income tax provisions including a modification on the limitation of business interest expense for the Company’s 2019 and 2020 tax years. The Company is currently evaluating the CARES Act but does not expect the income tax provisions of the act to have a material impact on our financial statements.