(8) Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Components of income tax expense (benefit) for each year

		2016		2015		2014
Current
Federal	$	—	$	(2,286)	$	15,985
State		456		456		1,011
Current income tax provision (benefit):		456		(1,830)		16,996
Deferred:
United States:
Federal		(526,922)		168,371		200,926
State		(149,678)		7,691		226
Deferred income tax provision (benefit), net		(676,600)		176,062		201,152
Total	$	(676,144)	$	174,232	$	218,148

Deferred tax assets

		December 31, 2016		December 26, 2015
Deferred Tax Assets:
Net operating loss
carryforwards	$	363,000	$	—
Stock compensation		628,000		553,000
Credit carryforwards		1,265,000		1,018,000
Inventory		369,000		424,000
Accrued liabilities		27,000		39,000
Depreciation		171,000		112,000
Other		4,000		5,000
Gross deferred tax assets		2,827,000		2,151,000
Valuation allowance		—		—
Net deferred tax assets	$	2,827,000	$	2,151,000

Summary of change in the deferred tax asset

		2016		2015		2014
Balance at beginning of year	$	2,150,749	$	2,300,465	$	2,475,902
Deferred tax (expense) benefit		676,600		(149,716)		(175,437)
Balance at end of year	$	2,827,349	$	2,150,749		$ 2, 300,465

Income tax expense is different from the amounts computed by applying the US federal statutory oncome tax rate of 34 percent to pretax income as a result of the following

		2016		2015		2014
Tax at statutory rate	$	384,000	$	212,000	$	415,000
State tax, net
of federal benefit		450		450		1,000
Net operating loss and
credit carryforwards		(249,450)		(34,450)		(190,000)
Other		(43,000)		(4,000)		(8,000)
Total	$	(676,000)	$	174,000	$	218,000