Which ONE of the following statements best describes the difference between the effective borrowing cost calculation and the lender 's yield calculation? The lender's yield calculation includes discount points while the effective borrowing cost calculation does not The two calculations are identical. The lender's yield calculation includes third-party closing costs while the effective borrowing cost calculation does not The effective borrowing cost calculation includes third-party closing costs while the lender's yield does not The effective borrowing cost calculation includes discount points while the lender's yield calculation does not