Finance

In South Carolina, 'points' paid on a mortgage loan are typically tax-deductible for a primary residence because they represent:

APrepaid property taxes
BPrepaid interest on the loan✓ Correct
CA one-time origination fee
DTitle insurance premiums

Explanation

Discount points are considered prepaid interest by the IRS. For a primary residence, points paid to obtain a mortgage are generally deductible in the year paid, subject to IRS rules.

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