I used to be a 1031 consultant for Prudential 1031 (aka 1031 Exchange Advantage).
I don’t know the answer to your question.
If I were you, I would speak with a 1031 person because the laws changed on this topic in the last couple of years.
If you talk to a CPA or EA, make sure they have very complete and up to date knowledge regarding 121 exemptions vs 1031 exemptions.
It has been my experience that most tax pros do not.
