Intra Day loss carry forward

Hello Sir,

My client is having professional income and filing ITR under 44ada 

This year he is having speculative business income -77k , turn over is 2 .2 lakhs, and stcg ,-30 k, ltcg 35 k

Now my query is 

1 can he carry forward speculation losees with out audit, and balance sheet 

Or 

2 he has to choose 44 ad for speculation business without cary forward losses and show income as 6 percent I e 13 k and also show another professional income under 44ada in New scheme 

What is best option for this case without audit and balance sheet in New scheme and for carry forward of losess 

Thank you for reply