Partial Funds of Cap Gains for Opportunity Zone

[Keith Lawrence]

I just recently sold my shares of a privately held company and looking to purchase property in Opportunity Zone with my gains. My question is can a partial amount of my capital gains be considered tax deferred or do I need to use 100% of my gains?

Example: 

$100k original investment

Sold for $300k ($200k capital gains)

If I use 50% of my capital gains and apply it a real estate purchase in an Opportunity Zone, will that still be considered eligible for OZ tax deferment? OR must I use 100% of my capital gains?

Thanks!