Note 8 - Income Tax (Tables)

12 Months Ended

Oct. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The income tax provision contains the following components:

	October 31,
	2020		2019
Current tax expense:
Federal	$	1,249,525	$	—
State		265,256		—
Total current tax expense		1,514,781		—
Estimated tax payments:
Federal		—		—
State		182,925		—
Total estimated tax payment		182,925		—
Net income tax liability	$	1,331,856	$	—

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows:

	October 31,
	2020		2019
Deferred tax asset
Net operating loss carry-forward	$	—	$	15,377
Total deferred tax asset		—		15,377
Less: Valuation allowance		—		(15,377	)
Net Deferred tax asset		—		—