Exit strategy for 1031 exchange

[Dan Keem]

I hope this finds you well! I have a scenario I would like your input.

I have had a rental property for 10 years. I want to access cash by selling it except there’s a big capital gain on the investment property. So instead, I perform the 1031 exchange. For the first two years, I keep it as a rental property per regulation. Then, I move in for 3 years turning it into a primary residence. I have held the replacement property for a total of 5 years aiming for the long term capital gain exclusion of $250k/$500k. 

Here’s my question- when I decide to sell it, is my ratio of (qualified use) / (total property use) = 3/5 just counting the years in the replacement property? Or.. do I carry the 10 years of non-qualified period prior to the 1031 exchange making it = 3/15?

Thanks in advance!