8. INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets

	YEAR ENDED MARCH 31,
	2019			2018
Deferred tax assets:
Capitalized research and development	$	3,442,000		$	3,442,000
Net operating loss carryforwards		17,221,000			16,257,000
Stock compensation		944,000			575,000
Total deferred tax assets		21,607,000			20,274,000
Total deferred tax liabilities		–			–
Net deferred tax assets		21,607,000			20,274,000
Valuation allowance for deferred tax assets		(21,607,000	)		(20,274,000	)
Net deferred tax assets	$	–		$	–

Provision for income taxes

	2019			2018
Income taxes (benefit) at federal statutory rate of 21.00%	$	(1,306,000	)	$	(1,753,000	)
State income tax, net of federal benefit		(434,000	)		(349,000	)
Tax effect on non-deductible expenses and credits		41,000			74,000
True up items		(41,000	)		0
Expiration of state net operating loss carryforwards		407,000			0
Change in valuation allowance1		1,333,000			(5,546,000	)
Change in tax rate		0			7,574,000
	$	–		$	–