v3.22.2

INCOME TAXES (Details - Provision for Income Taxes) - USD ($)	12 Months Ended
	May 31, 2021	May 31, 2020
Income Tax Disclosure [Abstract]
Book Income (Loss)	$ 77,300	$ (3,500)
Related Party Accruals	(3,200)	300
Other nondeductible expenses	(91,100)
Less valuation allowance	17,000	3,200
Income tax provision	$ 0	$ 0

Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.

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-Name Accounting Standards Codification
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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.

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