Can I rollover capital gains on sale if I buy a higher-priced replacement for my Schedule C business?

I have a question about rolling-over capital gains on my profits from a sale of a musical instrument that is used for self-employed business.
I am self-employed cellist (Schedule C) with a profession code (Box B of Schedule C): 711100 , and I bought a cello for $85,000 in 2003. The instrument is my primary used cello for all work and it depreciated (via form 4562) over 7 years (as per IRS code for musical instruments). Now, I have an opportunity of selling this same instrument for $200,000, meaning I will have $115,000 in capital gains.
If the sale does happen, I plan to upgrade and buy another cello for $350,000 and again, use it for my work. My questions are:
1) Since I am buying a more expensive instrument, will I be able to roll-forward the capital gains, as I will actually have to add another $150,000 to buy the replacement cello?
2) If the roll-forward of capital gains is allowed, in what time period must I have the new purchase completed (from the date of sale) in order to qualify? Is it 90 days, 6 months, 1 year?
3) Am I able to again depreciate the new cello for the full $350,000 amount or would it be only for the $150,000 I added on in order to upgrade?
All your feedback is very much appreciated.
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I believe that since 2018 you can't roll over the basis in physical assets other than real estate.
But honestly, given the amount of money involved, you should pay an actual expert for an opinion rather than hoping a bunch of random volunteers get it right.
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John Levine, snipped-for-privacy@iecc.com, Primary Perpetrator of "The Internet for Dummies",
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Thank you for your reply, but I would love to hear from others since you are not sure.
On Saturday, May 25, 2019 at 7:20:04 PM UTC-4, John Levine wrote:

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snipped-for-privacy@gmail.com wrote

John's right. Section 1031 used to apply to most things used in business, and allowed a tax-free rolling over of the equity into a new, more expensive thing of like kind, if you followed some strict rules. But that is no longer the case. These days section 1031 only applies to real estate.
Sorry.
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Stu
http://DownToEarthLawyer.com
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