It is, however, thicker than both devices, but is able to be comfortably held and used with one hand. (macrumors.com)
This is mainly because the 10.5 - inch variant will be held and used in landscape most of the time, while the 8.4 - inch variant is built for use in portrait orientation. (sammobile.com)
You will only qualify for a partial tax - free exclusion since the property was held and used as investment property prior to you converting it into your primary residence. (exeter1031.com)