Would you ever not do a 1031 exchange?

[Tj M.]

So I sold a house for $250k and my tax guys says I will owe $20k in taxes. I am trying to do a 1031 exchange but would you buy a property that's not really a good deal to avoid the taxes. I have 2 duplexes lined up that together would cost about $240k but both need roofs and some maintenance. I have already identified them per the 45 day rule because I was not found anything else and these popped up last minute and I was interested in them. I think they are worth about $100k each. What do you guys think I should? Buy them or pay taxes.