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In calculating the carrying amount of loan receivable, the lender adds to the principal I. Direct origination cost II. Indirect origination cost III. Origination fee

In calculating the carrying amount of loan receivable, the lender adds to the principal

I. Direct origination cost

II. Indirect origination cost

III. Origination fee charged to the borrower

I, II, and III

I and II only

I only

II only

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