Assume the following items were recorded on a closing settlement statement as a result of the acquisition of a real estate property. Identify the treatment of each item as:

"B" Amount is required to be capitalized and included in tax basis of the real estate

"D" Amount is currently deductible expense or currently includable in income

"A" Amount is required to be capitalized and amortized over the life of the loan

_____. Prepaid property taxes paid at the closing table.

_____. Broker fees paid upon the acquisition of the property.

_____. Loan documentation fees required by a lender.

_____. Title insurance for the acquirer.

_____. Rent for occupancy of the property that was prepaid to the seller prior to closing.