Deferred Tax Assets and Income Tax Provision (Tables)

12 Months Ended

Oct. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets and income tax provision

The reconciliation of income tax benefit at the U.S. statutory rate of 21% for the years ended October 31, 2023 and October 31, 2022, respectively, to the Company’s effective tax rate is as follows:

	Year Ended			Year Ended
	October 31, 2023			October 31, 2022
Statutory federal income tax rate		(21	)%		(21	)%
State income tax, net of federal benefits		(0	)%		(0	)%
Change in federal tax rate		—	%		—	%
Change in valuation allowance		0	%		0	%
Income tax provision (benefit)		—	%		—	%

The benefit for income tax is summarized as follows:

The benefit for income tax is summarized as follows:

	Year Ended  October 31, 2023			Year Ended  October 31, 2022
Federal
Current	$	—		$	—
Deferred		(184,591	)		(153,383	)
State
Current		—			—
Deferred
Change in valuation allowance
Income tax provision (benefit)	$	(184,591	)	$	(153,383	)