My question involves real estate located in the State of: Florida

Good day to all and I want to thank you advance for addressing my question(s).

I am currently considering selling current home and buying two properties: one for personal use and the other to lease out. I have two questions regarding this scenario:

(1) Will I be taxed on the capital gains even if I purchase the two properties (or will I only be taxed on a certain amount)?

(2) Will I be adhering to the 1031 exchange guidelines if I utilize the the capital gains from the sale of my current home to acquire multiple properties or does the 1031 exchange restrict me to the purchase of one property of the same value or greater in order to defer taxation?