(8) Income Taxes (Tables)

12 Months Ended

Dec. 30, 2017

Income Tax Disclosure [Abstract]

Components of income tax expense (benefit) for each year

		2017		2016		2015
Current
Federal	$	(6,529)	$	—	$	(2,286)
State		(4,186)		456		456
Current income tax provision (benefit):		(10,715)		456		(1,830)
Deferred:
United States:
Federal		(246,458)		(526,922)		168,371
State		35,597		(149,678)		7,691
Deferred income tax provision (benefit), net		(211,317)		(676,600)		176,062
Total	$	(222,032)	$	(676,144)	$	174,232

Deferred tax assets

		December 30, 2017		December 31, 2016
Deferred Tax Assets:
Net operating loss
carryforwards	$	634,000	$	363,000
Stock compensation		478,000		628,000
Credit carryforwards		1,494,000		1,265,000
Inventory		235,000		369,000
Accrued liabilities		20,000		27,000
Depreciation		175,000		171,000
Other		3,000		4,000
Gross deferred tax assets		3,039,000		2,827,000
Valuation allowance		—		—
Net deferred tax assets	$	3,039,000	$	2,827,000

A summary of the change in the deferred tax asset

		2017		2016		2015
Balance at beginning of year	$	2,827,349	$	2,150,749	$	2,300,465
Deferred tax (expense) benefit		211,317		676,600		(149,716)
Balance at end of year	$	3,038,666	$	2,827,349		$ 2, 150,749

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

		2017		2016		2015
Tax at statutory rate	$	(660,000)	$	(384,000)	$	212,000
State tax, net
of federal benefit		450		450		450
Net operating loss and
credit carryforwards		(282,450)		(249,450)		(34,450)
Effect of tax cuts and jobs act		628,000		—		—
Other		92,000		(43,000)		(4,000)
Total	$	(222,000)	$	(676,000)	$	174,000