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Federal Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) | Jan. 31, 2019 | Jan. 31, 2018
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Income Tax Disclosure [Abstract] |  |
Net operating loss carryforwards | $ 705,000 | $ 2,763,000
Bad debt allowance | 3,000 | (22,000)
Accrued expenses | 2,000 | 89,000
Syndications | 2,923,000 | 5,179,000
Prepaid Insurance |  | 30,000
Alternative minimum tax credit | 51,000 | 91,000
Total deferred tax assets | 3,684,000 | 8,130,000
Deferred income tax liability associated with book/tax | (1,570,000) | (2,884,000)
Net deferred income tax asset | 2,114,000 | 5,246,000
Valuation allowance | (2,114,000) | (5,246,000)
Net deferred income tax |  |

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