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FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)
12 Months Ended
Jan. 31, 2022
Fair Value Disclosures [Abstract]  
SCHEDULE OF FAIR VALUE LIABILITIES MEASURED ON RECURRING BASIS

The following table presents the estimated fair values of the Trust’s debt instruments, based on rates currently available to the Trust for bank loans with similar terms and average maturities, and the associated carrying value recognized in the consolidated balance sheets at January 31, 2022 and 2020:

 

   2022   2021 
   Carrying Amount   Fair Value   Carrying Amount   Fair Value 
Mortgage Notes Payable  $5,757,302   $3,408,024   $5,937,584   $3,677,645 

Other Notes Payable

  $

571,187

   $571,187   $1,048,093   $1,048,093 

Notes Payable - Related Party

  $977,547   $977,547   $-   $-