Can I use 1031 exchange when the house is occupied by a dependent?

[Julie Garner]

Hoping this is in the right place.

Bought a house ten+ years ago, lived in it ~3 years, rented to the worst sort of people whom I had to evict, rented to my parents a couple of years, once I had a decent nest egg, no rent was charged.   Mother is now my dependent (father deceased) and need to move her near me.  I think I'll financially do very well selling this house rather than renting and should net about $325k.  My question is: Can I avoid capital gains on that if I buy her another house?  Would I have to show rent to do so?  I'm in a horribly high tax bracket and trying to figure out the best way to finagle this.