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INCOME TAXES (Details) - Income Tax Rate Reconciliation - USD ($)
12 Months Ended
May 31, 2021
May 31, 2020
Income Tax Rate Reconciliation [Abstract]    
Computed "expected" tax benefit $ 1,355,756 $ 489,651
Increase (reduction) in income taxes resulting from:    
Change in valuation allowance (2,102,000) (1,029,000)
State income taxes, net of federal benefit 190,233 154,254
Research and development tax credits 456,388 49,770
Permanent tax differences and other 98,823 334,525
Foreign taxes of subsidiaries (12,257) (6,590)
Income tax expense $ (13,057) $ (7,390)