capital gains on this last minute spec home?

[N/A N/A]

Hello,
I know that I need to consult a CPA, and I will, but if someone could shed some light on my options here that would be great.
I bought a lot and started to build a home on it. I had the intention of moving in, but things changed and I plan to move into a different home instead, 35 miles from the one I am building. The home is nearing completion and I am about to list it for sale. I have not and will not be living in the home.

It cost me about $350k to build and I expect to get $550k for it after realtor fees. So my question is how much tax will I have to pay on that $200k profit? Will it be short term capital gains (and if so, what %), or will it be counted as regular income (and therefore my tax would be 200k plus my regular salary, which is 50k?)?

I've tried to find the answer in IRS publication 523, but haven't had luck yet.

I'm wondering if there is any way to save on taxes because I am moving over 30 miles away.. maybe call it a job change or something?

Thanks!