Income Taxes (Tables)

12 Months Ended

Jan. 31, 2019

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes consists of the following:



	Years ended January 31,
	2019			2018

Current
Federal	$	—		$	—
State	—			—
Deferred
Federal	(17,419		)	53,108
State	(3,609		)	(4,729		)
Change in valuation allowance	21,028			(48,379		)
	$	—		$	—

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:



	Years ended January 31,
	2019		2018

Income tax at statutory rate ^(a)	21.00	%	32.92	%
State income taxes, net of federal benefit	4.35		3.69
Impact of Tax Cuts and Job Act of 2017	—		(92.89	)
Change in valuation allowance	(25.35	)	56.28
Total	0.00	%	0.00	%

^{(a) For the year ended January 31,2018, represents the blended rate of 34% for 11/12 of the year and 21% for 1/12 of the year.}

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,
	2019			2018

Net operating loss	$	191,674		$	170,646
Gross deferred tax assets:	191,674			170,646
Less: valuation allowance	(191,674		)	(170,646		)
Net deferred tax asset	$	—		$	—