(Benefit) provision of Income taxes consists of the following:
 
 
 
For The Years Ended March 31,
 
 
 
2016
 
2015
 
Current:
 
 
 
 
 
 
 
Federal
 
$
(9,979)
 
$
147,945
 
State
 
 
66,678
 
 
67,769
 
 
 
 
56,699
 
 
215,714
 
 
 
 
 
 
 
 
 
Deferred:
 
 
 
 
 
 
 
Federal
 
 
(81,277)
 
 
(36,390)
 
State
 
 
(46,459)
 
 
(15,532)
 
 
 
 
(127,736)
 
 
(51,922)
 
 
 
 
 
 
 
 
 
(Benefit) provision for income taxes
 
$
(71,037)
 
$
163,792