Retirement tax questions

Hi again bwa and thanks for fast feedback!  ok with gains and losses on Schedule D.  Since I don't have a business entity, I can still expense and deduct equipment and etc on Schedule C?  Also, If I do elect M2M for 2016, can the losses from prior years including last year to be fully carryover for 2016 (if I am profitable in 2016.  And, by how much can I carryover/deduct?)  
Thanks again!