How do use the 1031 like kind exchange in order to defer tax for an investment property that is to be passed down to me as a down payment for a property?

My mother is selling an investment property with 250,000 in capital gain. She would like to use this as a down payment for a property that she would eventually gift to me with myself paying the "mortgage" or rent. What is the best way to do this in order to have this still be considered a "like kind" exchange under the 1031 rule?