to 1031 or to not 1031 (owner occupied duplex)

[Rain Werner]

Hello 

Everyone in this forum is so helpful I couldn't help but ask this here.   

So I'm living in a duplex that I would like to sell for personal home exemption because no one has lived in the other unit for 2 years.   just me wandering around both.  The house was a single family conversion and works better that way.   anyway i rented the other unit the first year i had it for only a couple of months.   i paid about 1500 dollars in depreciation but the  gain is about 150k.  Do I have to pay gains tax on half, or can I sell it as my personal residence and just pay recapture?

Thanks