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INCOME TAXES (Details-Tax Expense) - USD ($)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]    
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