Deferred Tax Benefit (Tables)

12 Months Ended

Jun. 30, 2017

Deferred Tax Benefit Tables

Schedule of Deferred Tax Assets

Net deferred tax assets consist of the following components as of June 30, 2017 and 2016:

	June 30, 2017			June 30, 2016
Deferred tax assets:
NOL carryforward	$	5,680,400		$	4,900,400
R&D carryforward		113,100			113,100
Accrued vacation payable		45,900			45,900
Allowance for doubtful accounts		4,100			17,800
Depreciation		3,000			—
Deferred tax liabilities:
Depreciation		—			(900	)
Valuation allowance		(5,846,500	)		(5,076,300	)
Net deferred tax asset	$	—		$	—

Schedule of Provision for Income Taxes

The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income tax rate of 39% to pretax income from continuing operations for the years ended June 30, 2017 and 2016 due to the following:

	June 30, 2017			June 30, 2016
Book income	$	(827,800	)	$	(2,858,700	)
Nondeductible expenses		200,200			602,100
Accrued vacation payable		22,300			22,300
Allowance for bad debt		(13,700	)		15,900
Depreciation		2,100			(16,500	)
Valuation allowance		616,900			2,234,900
Income tax expense	$	—		$	—