Avoiding Capital Gains

[Jesse Wear]

Hey guys, looking for some advice in this scenario I am in.

I purchased a house about 1yr 3mo ago for 185k. The market is hot where I am in Ocala and it looks like I am able to sell it for 300k relatively soon. The deal will most likely have no agents involved so it will be that much better.

I know I am not eligible to forgo capital gains since it has not been 2 years. My girlfriend and I plan to buy a lot together and build after the house sells. I don’t think you can do a 1031 on a lot since construction has to be completed in 180 days. The supply in my area is very limited and is not practical to buy at the moment.

Any advice would be great. 
Do I just pay the capital gains here?
I am going to have to replace my roof so I know I should be able to use that against the gains.

What are your thoughts?

Thanks!!