Annual report pursuant to Section 13 and 15(d)

8. Income Taxes (Tables)

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8. Income Taxes (Tables)
12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Deferred tax assets
     2018      2017  
Deferred tax assets (liabilities)            
Net operating loss carryforwards   $ 1,934,300     $ 3,889,200  
Accrued commissions     102,600       154,400  
Accrued vacation     24,500       29,400  
Fixed assets     (24,100 )     (25,500 )
Other     6,400       6,000  
Subtotal     2,043,700       4,053,500  
Valuation allowance     (2,043,700 )     (4,053,500 )
Total   $ -     $ -  
Provision for income taxes
     December 31,  
     2018      2017  
(Loss) income before taxes   $ (51,034 )   $ 246,462  
Income tax (benefit) expense on above                
amount at federal statutory rate   $ (10,700 )   $ 83,800  
State income tax (benefit) expense, net of                
federal (benefit) expense     (2,600 )     9,900  
Permanent differences     8,600       7,500  
Other     (1,900 )     5,800  
NOL Expirations     2,015,100       -  
Tax Cuts and Jobs Act of 2017     -       1,870,800  
Change in valuation allowance     (2,008,500 )     (1,977,800 )
Provision for income taxes   $ -     $ -  
Current income taxes
     December 31,  
Current income taxes    2018      2017  
Federal   $ -     $ 16,300  
State     -       2,400  
Benefit from utilization of net operating losses     -       (18,700 )
Subtotal     -       -  
Deferred taxes     -       -  
Provision for income taxes   $ -     $ -