INCOME TAXES

3 Months Ended

Jan. 31, 2022

Income Tax Disclosure [Abstract]

INCOME TAXES

3. NOTE 3 – INCOME TAXES

The Company files U.S. federal and state of New York tax returns that are subject to audit by tax authorities beginning with the calendar year ended December 31, 2018. The Company’s policy is to classify assessments, if any, for tax and related interest and penalties as tax expense.