Tax Consequence for house hacking part of a replacement 1031

[Maria Bocanegra]

hello, i am trying to get the numbers correct here - what is the tax consequence %/share/portion for living in a  replacement property purchased with 100% of 1031 funds? Lets assume I have 100k of 1031 money.

My thought is to purchase a replacement property - in this case a multi unit and live in the smallest unit and rent out the remaining units.  Lets assume its a 3 unit flat.

what is the tax consequence? is it the capital gains rate at my income level of 33% x 100k = tax boot/consequence?

thanks!