As long as your son was not a dependent on your tax return then you have no personal use of the space. You can classify it as property held for investment and get the depreciation schedule from when you last used it as a rental property for the 1031 exchange company.
If your son was a dependent on your tax return then all of his time there was personal use by you and the house doesn't qualify for a 1031.
@cindywhitall
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