1031 Scenario - clarification

[Alex Todd]

Hi Folks - wanted to play out a scenario and see if how Im interpreting this is accurate...

- 1031 a rental property and follow rules for new investment (like kind, equal/greater value, price point, etc) 

- Rent for X time (to prove intent) 

- Move into same property and declare as primary residence at +24month mark to fulfill requirement 

Two questions :
- At the time of declaration, do you then pay Cap gains tax on original sale or are they still kicked down the road?
- Equal/ Greater value : Is this equal to sale price of original property OR the amount able to be reinvested off the sale of original prop?

Thanks in advance,

Alex