Should I do a 1031?

[Terry Hall]

I have a house I bought in July 2010 for $155k, I lived in in till July of 2013, have rented it since until 6/15/16. I have buyer, buying it for $206k on 7/15/16. My net proceeds to me are estimated about $61k on the preliminary HUD. Would it be best to do a 1031? to just pay the tax or?? My CPA advised just paying the tax since it would not be on the whole 61k. Advice Please?