I want to sell it and use the money to buy a primary residence.I am wondering what the tax implications will be, such as capital gains, paying taxes on items that I have written off/deferred, etc. 

Refund the cleaning fee. 

In my city houses sell for 150-300k in the pretty good suburbs, but new builds need to be about a half a million in order to pay construction costs, lending costs, make a profit, realtor fees etc.

New franchisees can expect to pay a $10,000 franchise fee for the rights to open their own location."

@Brian Berry - How does this work @ Tax time?

One must register the vacation rental unit, pay applicable fees, submit a current license as a Transient Public Lodging Establishment (“TPLE”), and provide other required information.

I don't like to defer interest but I have and learned a few things as a result.  1) I will charge a 1% deferred interest fee to do so. 

Though it's hard to deny the fact that Roth Ira's are 100% tax free after 69.5.

Most of the other regular costs associated with the loan apply... appraisal, doc fees, county taxes, etc.  

If you qualify for REPS and own rentals, you unlock tons of tax benefits.