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What is the before tax effective cost of funds for a $ 2 0 0 , 0 0 0 loan at 5 . 5 0

What is the before tax effective cost of funds for a $200,000 loan at 5.50 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.

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