New house is a rental? = yes.

Or, a primary (as in home of taxpayer..) residence? = no.

And the 'yes' answer presumes all § 1031 the necessary steps have been followed (45 days, 180 days, qualified intermediary, no mortgage forgiveness, etc).

Altho, some of the time lines have been extended due to COVID - check the details as related to your client's transaction.