So that’s 20% capital gains as it’s probably going to be long term capital gains. There is no 1031 exchange taxes deferred. Will it be before or after your 20%

So that’s 20% capital gains as it’s probably going to be long term capital gains. There is no 1031 exchange taxes deferred. Will it be before or after your 20%? It’s not the primary residence so would they still be able to claim the 250k/500k deduction?