is it worthy of doing partial exchange if it is how to calculate

[Dong Yan]

Ran into a partial exchange situation, I am selling a condo at price of 400K, the profit is only 20K however the depreciation is super high since I have been renting it for 7 years. so I have to pay high tax for it. My agent found me a property which I plan to buy at 330K. my CPA said it is not worthy of exchanging since most of my tax incurr from depreciation rather than profit of selling.

My agent think it is worthy of partial exchange. I am so confused.

What will be better way to go partial exchange or no exchange?

Thank you in advance!