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INCOME TAXES (Details) - Income tax - USD ($)
12 Months Ended
May 31, 2018
May 31, 2017
Current:    
U.S. Federal
State and local (800)
Total current (800)
Deferred:    
U.S. Federal (31,000)
State and local
Total deferred (31,000)
Income tax (expense) benefit $ (31,800)