EMPLOYEE RETENTION TAX CREDIT (Details Narrative) - USD ($) $ in Millions	3 Months Ended
Apr. 30, 2022	Apr. 30, 2021
Employee Retention Tax Credit
Employment tax refunds and credits	$ 2.9	$ 2.9
Tax credit receivable and tax refund description	the Trust conservatively placed an amount equal to approximately 12% of this total as a Tax Credit Receivable and Tax Refund on the Balance Sheet and Income statement, respectively, for the year ended January 31, 2022. The Trust has further conservatively recognized an additional 12% approximately of the total anticipated Tax Credit receivable for the Quarter ended April 30, 2022.

A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)(2)
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319

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