1031 exch into land or existing home +ADU?

[K S.]

I'm selling a SFH but not able to use the 1031 to improve my land because I already paid for it. So I'm stuck finding something like-kind to purchase in order to avoid the $80,000 in taxes. I would break even buying a condo in the 3 major cities I valuated with 50% down, so that doesn't feel like trading up.

Should I purchase another couple pieces of land or perhaps a small house that is already connected to sewer and electric in order to more easily build ADUs on, assuming I can avoid soil, geo, topo? The taxes on land is tiny but the money would be tied up and not working for a bit longer.