At December 30, 2022 and 2021, the Company had a revolving line of credit with a financial institution for $92,500 and was personally guaranteed by the manager of Platinum Tax Defender. The loan accrues interest at 10.45% at December 30, 2022 and 6.70% at December 31, 2021. As of December 31, 2022 and 2021, there were no borrowings against the line of credit.