1031 exchange math when pulling money out

[Donn Montenegro]

Thinking about the 1031 exchange math.

So let's say we had a property held over a year. Bought for 100k. Selling for 500k.  And the year before selling 100k of cash in capital improvements where made. (Would have sold for 350k with out the improvements)

So adjusted basis would be:

Purchase price +  capital improvements -  depreciation recapture 

And capital gains would be:

sale price - adjusted basis.

Is there anyway to recapture the 100k that was invested back as cash?

Would buying  a smaller property, and not using all of the capital gains, would the recent cash improvements will help getting some cash out of the deal without paying capital gains tax?

If anyone has a good recommendation for a tax professional well versed in California real estate please let me know too

Thanks 

-d