1031 Swapping mixed use property

[Marlon Silver]

Hi, 

I inherited a 1 family home, where I had been living for more than 10 years, I did not pay rent prior to inheriting, continued to live in after inheriting, no interruption.

Got the deed 1.5 years ago after probate procedures , but inherited it 3years ago as a matter of state law the title of the property passes on to the heir upon the descendent’s death.

For the last two years it has been owner occupied rental 50% of the property several rooms, it is a small mansion.

Question

 Planning to swap (actual barter) it for a lower value property, It seems It qualifies for a prorated 1031 (?)

If not considering a 1031, there is a small capital gain, already taking into consideration $250k (single tax payer) if I prorate the 1031 portion, does it mean that the capital gain will be higher if I prorate the rental portion?

Property when inherited appraised at $ 1 million

Improvements $ 100k

Market value now $1.7

Single exemption capital gain $250k

Capital gain: $$350k

Property that will be acquired $600k (swap) +$1.1 million cash