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Federal Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) | Jan. 31, 2021 | Jan. 31, 2020
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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 |  |

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