INCOME TAXES (Tables)

6 Months Ended

Jul. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets

Significant components of the Company’s deferred tax assets as of July 31, 2020 are summarized below.

Net operating loss carryforwards	$	185,525
Valuation allowance		(185,525	)
Net deferred tax assets	$	—

Schedule of Effective Tax Rate Reconciliation

The reconciliation below presents the difference between the income tax rate computed by applying the U.S. federal statutory rate and the effective tax rate for the period from February 11, 2020 (inception) through July 31, 2020.

U. S. federal statutory tax rate	(21.0	)%
Change in valuation allowance	21.0	%
Effective tax rate	0.0	%