selling 2 rental properties to purchase unimproved land

[Michael McInerny]

I am selling 2 rental units to purchase unimproved land to be used as my future primary residence. In addition, I currently have my existing primary residence on the market as well. What are my best options to avoid capital gains tax?

A build to suit exchange? My combined proceeds from the 2 rental units would be approx. $250,000+, The land purchase would purchased for $260,000.

Thank you,

Mike