Refinance or sell paid off rental property

I have a rental property that is paid off and I am wanting to pay off my primary residence which has a mortgage of  $180,000. My question to the group is do I sell my rental property that is paid off and end up paying capital gains + depreciation tax or would I refinance for let's say $280,000, pay off my primary residence and have $100,000 to either pay off debt or reinvest?

Look forward to hearing some options?

Thank You