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Income Taxes (Tables)
12 Months Ended
Jan. 31, 2017
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
The provision for income taxes consists of the following:
 
Year ended January 31,
 
2017
 
2016
 
 
 
 
Current
 
 
 
Federal
$
—

 
$
—

State
—

 
—

Deferred
 
 
 
Federal
(28,500
)
 
(25,813
)
State
(4,412
)
 
(3,996
)
Change in valuation allowance
32,912

 
29,809

 
$
—

 
$
—

Schedule of Income Tax Percent by Jurisdiction
The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before the provision for income taxes. The sources and tax effects of the difference are as follows:

 
Year ended January 31,
 
2017
 
2016
 
 
 
 
Income tax at statutory rate
34.00
 %
 
34.00
 %
State income taxes, net of federal benefit
3.30

 
3.30

Change in valuation allowance
(37.30
)
 
(37.30
)
Total
0.00
 %
 
0.00
 %
Schedule of Deferred Tax Assets and Liabilities
The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and tax liabilities are as follows:

 
January 31,
 
2017
 
2016
 
 
 
 
Net operating loss
$
219,024

 
$
186,112

Gross deferred tax assets:
219,024

 
186,112

Less: valuation allowance
(219,024
)
 
(186,112
)
Net deferred tax asset
$
—

 
$
—