Tax Question - Selling Primary House w. Carport Converted into Studio

[Tyler Crochet]

Hi! I am looking to sell my primary home in 2025. I initially bought it in 2016 and converted the carport into a one bedroom studio where I lived for a couple years Airbnbing the main house. I have since bounced around and bought other properties and this property has been operating as a rental for the past few years. I moved back into the subject property in January 2023 and began to Airbnb the studio again to live for free. I now plan to sell the property in January 2025, or Spring time depending on market, and am hoping to avoid capital gains because of the 2 year hold period. My accountant is telling me that we should just keep it on my tax return for 2023 as a rental, and not primary, since I have too much income from the studio I airbnb. If I keep it as a rental on my tax return, I will have to 1031 exchange it to avoid Capital gains and would prefer to not have to if I can claim it as my primary. 

Question: Does anyone have any experience dealing with this? Anyway to keep it as primary and show rental income else where? Suggestions?