capital gaines

for my divorce settlement i'm to receive 23 ac. from our 28
ac farm. my ex will be keeping the house and 5 ac which has been our principal residence in pa. for 17 years.
he will be transfering the 23 ac (and the capital gains to me) and i'm selling 20 ac and keeping 3 ac to build a house on. my question is after i figure the ajusted base price can i use
the construction price of the new house to offset the capital gains or can i take the one time excl. for a single person since it was my principal residence. or is there another way to offset the gains.

[HomeGuru]

Please post on the Tax Law board.