(8) Income Taxes (Tables)

12 Months Ended

Dec. 29, 2018

Income Tax Disclosure [Abstract]

Components of income tax expense (benefit) for each year

		2018		2017
Current
Federal	$	(67,956)	$	(6,529)
State		456		(4,186)
Current income tax provision (benefit):		(67,500)		(10,715)
Deferred:
United States:
Federal		2,285,758		(246,458)
State		566,161		35,141
Deferred income tax provision (benefit), net		2,851,919		(211,317)
Total	$	2,784,419	$	(222,032)

Deferred tax assets

		December 39, 2018		December 30, 2017
Deferred Tax Assets:
Net operating loss
carryforwards	$	738,213	$	634,000
Stock compensation		524,893		478,000
Credit carryforwards		1,365,068		1,494,000
Inventory		281,192		235,000
Accrued liabilities		21,615		20,000
Depreciation		215,936		175,000
Other		3,238		3,000
Gross deferred tax assets		3,150,155		3,039,000
Valuation allowance		2,963,155		—
Net deferred tax assets	$	187,000	$	3,039,000

Summary of change in the deferred tax asset

		2018		2017
Balance at beginning of year	$	3,038,666	$	2,827,349
Deferred tax benefit (provision)		111,236		211,317
Valuation allowance		(2,963,155)		—
Balance at end of year	$	186,747	$	3,038,666

Income tax expense applying federal statutory income tax rate

		2018		2017
Tax at statutory rate	$	(193,000)	$	(660,000)
State tax, net
of federal benefit		450		450
Net operating loss and
credit carryforwards		(68,857)		(282,450)
Valuation allowance		2,962,902		—
Effect of tax cuts and jobs act		—		628,000
Other		82,924		92,000
Total	$	2,784,419	$	(222,000)