42. Helen acquires income producing real property and secures a 30 -year mortgage to finance the purchase. Helen incurs $6,000 in borrowing costs in connection with the mortgage. After making all required loan payments for 10 years, Helen pays the loan off in full. How should the borrowing costs be treated for tax purposes? a. The borrowing costs are capitalized as part of the cost of the building and deducted through annual depreciation. b. The borrowing costs are deducted in full when paid or incurred. c. The borrowing costs are amortized over the 30 -year term of the original loan ( $200 annually). d. The borrowing costs are amortized over the 30-year term of the original loan ( $200 annually) with the unamortized cost ($4,000) deductible when the loan is paid off in full. e. The borrowing costs are capitalized and may only be deducted upon sale or disposition of the property