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Hi.  Similar question to this thread.  After discovering I will be losing $12k in wash sale issues for 2021, I wish to change to a schedule C and mark to market for 2022.  I am clear about the MTM statement, but I see no financial benefit for doing this in 2021.  Should I start the "business" effective Jan 1, 22 and just take the losses as an "investor" in 2021?  If so, how would I signal the election for the upcoming business?  Could I start the "business" 12/31/21 to get the Schedule C and have no income or losses for 2021?  How would be best to do this?  Thanks.