3. Fair Value of Financial Instruments (Tables)

3 Months Ended

Aug. 31, 2020

Fair Value Disclosures [Abstract]

Schedule of fair value of financial assets and liabilities

			Fair Value Measurements at August 31, 2020 Using
	Fair Value at August 31, 2020		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Cash	$	373,378	$	373,378	$	–	$	–
Restricted cash and cash equivalents		177,244		177,244		–		–
Total assets	$	550,622	$	550,622	$	–	$	–
Liabilities:
Anti-dilution issuance rights liability	$	83,500	$	–	$	–	$	83,500
Total liabilities	$	83,500	$	–	$	–	$	83,500

			Fair Value Measurements at May 31, 2020 Using
	Fair Value at May 31, 2020		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Cash	$	500	$	500	$	–	$	–
Total assets	$	500	$	500	$	–	$	–

Schedule of assumptions used

	At August 31, 2020		At inception
Fair value of common stock (per share)		$0.0080		$0.0066
Estimated additional shares of common stock		22,395,346		28,730,844
Expected volatility		135%		135%
Expected term (years)		0.45		0.45
Risk-free interest rate		0.12%		0.11%