How much would I pay in Capital gains tax

[Jonathan Freeman]

I own a 2 family and am looking to sell it. I am trying to figure out how much I would pay in taxes.

Purchase price $145k

I owe $122k

I wanna sell the property for $250k

It is a rental property.

i have 2 questions

1. How much will I get taxed when i sell the house?

2. Is there a way to avoid tax if

A. I put the money into our residence (multi family to single familyresidence) does that work for a 1031 exchange?

B. Sell or gift the property to family (my parents may want to buy the property)