Since you never lived in the home, you will owe capital gains tax.
Your capital gain is your net selling proceeds minus your original cost plus the cost of any improvements (but not repairs) that you've made to the property.
This website gives a good explanation of the difference between improvements and repairs:
https://www.thebalancesmb.com/improvements-vs-repairs-2125241
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
