Proceeds of sale of rental used to purchase primary residence

[Dan Robinson]

My wife and I own a rental (lived in for several years, but not recently). We'd like to sell it and use the proceeds to buy a new primary residence and then either convert our existing primary residence to a rental or sell it and buy some different rental units. Looking for any ideas on tax strategy here. Moving back into it for two year is not an option. Can I 1031 it into a new primary residence? Can I 1031 it into a new rental which I could convert into a primary residence after a year? Should I just sell it and eat the taxes and move on?