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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Jan. 31, 2023 | Jan. 31, 2022
--- | --- | ---
Income Tax Disclosure [Abstract] |  |
Net operating loss carryforwards | $ 1,432,100 | $ 1,352,000
Bad debt allowance |  |
Accrued expenses | (1,000) | (2,000)
Syndications | 2,923,000 | 2,923,000
Prepaid insurance | 32,159 |
Alternative minimum tax credit | 51,000 | 51,000
Total deferred tax asset | 4,437,259 | 4,324,000
Deferred income tax liability associated with book/tax | (1,877,544) | (1,396,860)
Net deferred income tax asset | 2,559,715 | 2,927,140
Valuation Allowance | (2,559,715) | (2,927,140)
Net deferred income tax |  |

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