Question on like for like investing to avoid capital gains.

[Kelly Moniz]

I am considering selling a rental i have had for 5 years now. I would like to take the money and invest it into setting up two mobile homes on some land i have in the same area. It would cost roughly half of the sale price of my rental to set up the two mobile homes that would generate double the income. My question is would the cost to set up the mobile homes be considered like for like since its still residential? The amount of profit i make on the sale is roughly the same amount it would take to set up both mobile homes. 

Thanks.