Does property qualify for 1031 Exchange ?

[Don Darnell]

Hi, Own multiple California properties in two different beach resort areas. In 1999 built a home on one of the properties. It was not a vacation home, but was held for investment and depreciated it on day one. I also did not rent it out. My accountant said I was not required to rent it. In the last two years rented briefly to friends. Would like to do a 1031 exchange with another property I own, but is unimproved at the moment.  Does the existing house qualify for the exchange? Thanks, Don