selling a rental property -- looking to convert to UPREIT

I'm in the process of selling my rental property. Initially it was my primary residence and eventually I rented it out.
About half of the value is a capital gain.
A strategy that was recommended to me is a two step 1031 and subsequent UpREIT (721) conversion.
My question is: Do I have to convert all proceeds of sale to UpREIT? Another words can "invest" only taxable portion of the sale?

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