(8) Income Taxes (Tables)

12 Months Ended

Dec. 28, 2019

Income Tax Disclosure [Abstract]

Components of income tax expense (benefit)

		2019		2018
Current
Federal	$	(33,874)	$	(67,956)
State		456		456
Current income tax provision (benefit):		(33,418)		(67,500)
Deferred:
Federal		(6,387)		2,285,758
State		45,261		566,161
Deferred income tax provision (benefit), net		38,874		2,851,919
Total	$	5,456	$	2,784,419

Deferred tax assets

		December 28, 2019		December 29, 2018
Deferred Tax Assets:
Net operating loss carryforwards	$	884,508	$	738,213
Stock compensation		543,614		524,893
Credit carryforwards		1,317,445		1,365,068
Inventory		316,943		281,192
Accrued liabilities		18,920		21,615
Depreciation		237,449		215,936
Other		2,732		2,985
Gross deferred tax assets		3,321,611		3,149,902
Valuation allowance		3,173,738		2,963,155
Net deferred tax assets	$	147,873	$	186,747

Summary of the change in the deferred tax asset

		2019		2018
Balance at beginning of year	$	3,150,155	$	3,038,666
Deferred tax benefit (provision)		171,456		111,236
Valuation allowance		(3,173,738)		(2,963,155)
Balance at end of year	$	147,873	$	186,747

Applying the U.S. federal statutory income tax tax rate of 21 percent

		2019		2018
Tax at statutory rate	$	(125,527)	$	(193,000)
State tax, net
of federal benefit		360		450
Net operating loss and
credit carryforwards		153,204		(68,857)
Valuation allowance		210,836		2,962,902
Other		(233,417)		82,924
Total	$	5,456	$	2,784,419