Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2019
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets

Net deferred tax assets consist of the following components as of December 31, 2019 and 2018:

 

    2019     2018  
Deferred tax assets                
NOL carry-forward   $ 5,131,100     $ 3,841,400  
Sec 179 carry-forwards     1,600       1,600  
Depreciation     28,800       9,500  
                 
Valuation allowance     (5,161,500 )     (3,852,500 )
Net deferred tax asset   $ —     $ —  
Schedule of Income Tax Provision

The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the years ended December 31, 2019 and 2018 due to the following:

 

    2019     2018  
             
Book loss   $ (1,610,800 )   $ (1,630,600 )
Depreciation     6,100       (3,000 )
Meals and entertainment     2,900       400  
Other non-deductible expenses     343,500       356,500  
Change in valuation allowance     1,258,300       1,276,700  
    $ —     $ —