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Federal Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
Jan. 31, 2021
Jan. 31, 2020
Income Tax Disclosure [Abstract]    
Net operating loss carryforwards $ 1,352,000 $ 1,075,000
Bad debt allowance 2,000 4,000
Accrued expenses (2,000) (4,000)
Syndications 2,923,000 2,923,000
Prepaid Insurance (4,000)
Alternative minimum tax credit 51,000 51,000
Total deferred tax asset 4,322,000 4,409,000
Deferred income tax liability associated with book/tax (1,502,000) (1,551,000)
Net deferred income tax asset 2,820,000 2,498,000
Valuation allowance (2,820,000) (2,498,000)
Net deferred income tax