Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Components for State Income Tax Expense

The components for state income tax expense resulting from the limitation on the use of net operating losses are:

	Year ended December 31
	2018		2017
Current state taxes	$	93,400		–
Deferred state taxes		108,800		–
	$	202,200		–

Schedule of Reconciliation of the Statutory Fedreal Rate

The reconciliation of the statutory federal rate to our Company’s effective tax rate follows:

	2018						2017
	Amount			%			Amount			%
Income tax benefit at U.S. federal income tax rate	$	(520,300	)		(21	)	$	(1,422,300	)		(34	)
State tax net of federal tax effect		(173,500	)		(7	)		(334,600	)		(8	)
Tax rate change								585,600			14
Change in valuation allowance		693,800			28			1,171,300			28
	$	–			–		$	–			–