INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Income tax reconciliation

	Year ended December 31,
	2021			2020
Computed “expected” tax expense (benefit)	$	(1,384,995	)	$	(1,093,697	)
State taxes, net of federal benefit		(568,269	)		(407,798	)
Non-deductible stock options		(328,295	)		(6,933	)
Non-deductible items		1,831			611
True-up to tax return		(41,173	)		683,476
Change in deferred tax asset valuation allowance		2,321,726			829,285
Income tax expense	$	825		$	4,944

Deferred tax assets and liabilities

	2021			2020
Deferred tax assets:
Stock options	$	406,703		$	574,365
Deferred Revenue		71,155			31,070
Other		63,473			86,457
Net operating loss carryforward		12,484,444			10,012,021
Total gross deferred tax assets		13,055,775			10,703,913
Less: Deferred tax asset valuation allowance		(12,978,187	)		(10,656,461	)
Total net deferred tax assets		77,588			47,452
Patents		(24,393	)
Deferred tax liabilities:
Depreciation		(53,195	)		(47,452	)
Total deferred tax liabilities		(77,588	)		(47,452	)
Total net deferred taxes	$	–		$	–