Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The components of net deferred tax assets are as follows:

Income Taxes

	December 31,
	2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	293,200		$	255,900
Accrued liabilities		2,900			3,700
Inventories		16,000			15,500
Other		1,400			-
Federal income tax credits		67,000			67,000
Total deferred tax assets		380,500			342,100
Deferred tax liability:
Other		-			(800	)
Deferred tax assets, net		380,500			341,300
Less valuation allowance		(380,500	)		(341,300	)
Total deferred tax assets, net	$	-		$	-

The differences between the provision (benefit) for federal income taxes and federal income taxes computed using the U.S. statutory federal income tax rate of 21% were as follows:

The differences between the provision (benefit) for federal income taxes and federal income taxes computed using the U.S. statutory federal income tax rate of 21% were as follows:

Income Taxes (Details 2)

	2021			2020
Amount computed using the statutory rate	$	19,500		$	(42,600	)
Non-deductible (taxable) items, net		(58,500	)		(1,800	)
Change in estimates		(200	)		(400	)
Change in valuation allowance		39,200			44,800
Provision (benefit) for federal income taxes	$	-		$	-