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Yes, you will treat this as two separate sales: Treat each section of your duplex as separate sales (rental and home sale) splitting in half sales price, sales expenses, capital improvements that affect the entire duplex such as a roof, purchase price, purchase expenses, etc. for each entry. If there were capital improvements specifically for the home those costs should be added to the home cost basis. It is assumed that any specific expense for the rental portion have already been added to the depreciation schedule.

Let's review each question. 

1. The easiest way to find your selling price is to use the tax assessment for land and building. Divide each by the combined total to arrive at the percentage to use for each, then divide that in half to represent each part of the property (home and rental).
2. 1031 Exchange information: Key situations triggering capital gains tax include: 
   1. Receiving "Boot" (Cash/Debt Reduction): If you receive cash, personal property, or if your mortgage on the new property is less than the old one, that difference is taxable.
   2. Trading Down: Purchasing a replacement property of lesser value than the one sold 
      • What is a like-kind (Section 1031) exchange? 
      • Where do I enter a like-kind or Section 1031 exchange?
3. The home sale is entered using the steps below. Where do I enter my Form 1099-S? See the home sale information below. 
   • The rules of capital gain exclusion for the sale of your main home must occur within five years in your situation. It's necessary to show the time that it was your main home.  Below is a summary of the requirements for exclusion of gain on your main home sale.

Exclusion amount: If you meet certain conditions, you may exclude the first $250,000 of gain from the sale of your home from your income and avoid paying taxes on it. The exclusion is increased to $500,000 for a married couple filing jointly.

Key Eligibility Requirements: IRS Publication 523

1. Ownership: If you owned the home for at least 24 months (2 years) out of the last 5 years leading up to the date of sale (date of the closing), you meet the ownership requirement. For a married couple filing jointly, only one spouse has to meet the ownership requirement.
2. Use: If you owned the home and used it as your residence for at least 24 months of the previous 5 years, you meet the residence requirement. The 24 months of residence can fall anywhere within the 5-year period, and it doesn't have to be a single block of time. All that is required is a total of 24 months (730 days) of residence during the 5-year period. Unlike the ownership requirement, each spouse must meet the residence requirement individually for a married couple filing jointly to get the full exclusion.
3. Look Back Period: If you didn't sell another home during the 2-year period before the date of sale (or, if you did sell another home during this period, but didn't take an exclusion of the gain earned from it), you meet the look-back requirement. You may take the exclusion only once during a 2-year period.
4. Exceptions - May not apply to you and can be reviewed at the link above.