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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Jan. 31, 2022 | Jan. 31, 2021
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Income Tax Disclosure [Abstract] |  |
Net operating loss carryforwards | $ 1,352,000 | $ 1,352,000
Bad debt allowance |  | 2,000
Accrued expenses | (2,000) | (2,000)
Syndications | 2,923,000 | 2,923,000
Prepaid insurance |  | (4,000)
Alternative minimum tax credit | 51,000 | 51,000
Total differed tax asset | 4,324,000 | 4,322,000
Deferred income tax liability associated with book/tax | (1,396,860) | (1,502,000)
Net deferred income tax asset | 2,927,140 | 2,820,000
Valuation Allowance | (2,927,140) | (2,820,000)
Net deferred income tax |  |

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