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INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details)
9 Months Ended
Feb. 28, 2022
Feb. 28, 2021
Income Tax Disclosure [Abstract]    
Expected income tax expense (benefit) at U.S. statutory rate 21.00% 21.00%
Extinguishment of Debt (0.79%)
State Tax Expense 0.00% 0.00%
Change in Valuation Allowance (21.68%) (21.00%)
Income Tax Expense / (Benefit) (1.47%) 0.00%