What is the after tax effective cost of funds for a $28$ percent tax bracket borrower for a $$200,000$ loan at $5\mathrm{.}50$ percent interest, with monthly payments amortized over $20$ years if the lender charges $3$ points at origination and the borrower will incur $$5,300$ in third party loan costs? Assume the loan is outstanding for the full loan term which is five years.