$1,000,000 net on primary residence, How do I avoid the tax?

[Cody Wilhite]

I have a family member who is moving to a new primary residence and is set to close in a few weeks. He does not need any proceeds from the current home to make the purchase. After several months of improvements to the current home, he plans to put it on the market and will net $1,000,000 profit upon the sale. How can he avoid the $150,000 tax on his capital gain? Is there a loophole in the “1031 exchange” rules or some other option to consider? I would love some advice from a tax expert or real estate mastermind.