Capital gains and 1031 exchanges

[Justin Petrides]

I own my home outright. It was gifted to me over a year ago. I am planning on selling it within the next few months . I plan on using some the money from the sale as a down payment on a multi family that I will live in. Being new to this I have a few questions. 1- Do I need to pay capital gains on this money if I don’t use it all as a down payment ? 2- Does this situation qualify for a 1031 exchange ? 3- Can I use a portion of the sale money towards closing costs and other fees associated with the new property?