I never thought that making money was irrational.
The CG rollover rules went out the window 10 years ago. Now if you've lived in the home as a primary residence for 2 of the last 5 years to qualify for a tax free gain of up to $500,000.
I could watch my current home double in value, sell it tax free, and go live in a hut. No problems with downsizing under the new tax rules.
If I make more than a half mil in profit selling my primary residence, I'll be pretty frickin pleased to write a little check to the feds