capital gains question

[Richard Lima]

I'll be selling my first investment property soon and will be buying another property and do a 1099 exchange, my question is if I'm going to have about $180k after the sale then I assume I have to buy a property at $180k or higher to avoid paying any capital gains tax..can I buy the property with hard money or does it have to be cash? And if it can be bought with hard money, can the $180k include rehab costs?? Example: sales price $150k + $30k rehab = $180k total loan and use a 1099 exchange? Or is that double dipping??