Client lived in property owned as principal residence for 20+ years with her daughter. Her daughter (age 22) died of a heart attack in the property in July of 2022. Client moved in with her son in another city July 31st, 2022.  Property was rented out starting August 1st 2022.  Client is considering selling the property and purchasing 2 rental properties via a 1031 Exchange. Her basis in the subject property is approximately 300k and selling price is estimated to be 1.1 million.  How long should she hold the property as an investment in order to do a valid 1031 Exchange?