Question about whether I need to 1031 Exchange?

[Sara Vander Horn]

Hi everyone! I wanted to lay out my situation to see if I would have to 1031 Exchange my property in order to avoid the taxes on the profit, or if I fall into the category where I've "lived there for 2 out of the last 5 years" and can avoid it. 

I purchased the townhouse in North Carolina in December 2019 as a primary residence. In September of 2020 I began Airbnb'ing it out occasionally, and by January of 2021 I was essentially Airbnb'ing it out full time and living with my friend or my boyfriend when the house was occupied (In 2021 it was rented out about 300 out of 365 days). I then purchased a new primary residence in New York in October 2021, but I didn't officially move into the new house until January 1st 2022. 

In this scenario would I have "lived" in the house for 2 years even though I was airbnb'ing it out for a portion of those 2 years? Or since I purchased a new primary residence in October of 2021 it means I lived there for less than 2 years? I also refinanced the North Carolina townhouse in December of 2020, but I don't think that affects things at all?