Fees on SBA Loan

[S T]

T/p has a SBA loan. Monthly breakdown of payment is

Interest
Principal
SBA Guaranty Fee
CDC Processing Fee
Service Agent Fee

My question is can I deduct the SBA Fee, CDC Fee and Service Agent Fee each year or do I need to total these fees for the term of the loan and Amortize. They did not deduct the fees out of the loan proceeds. They have been calculated and added to the monthly payment.

Sandy

[ChEAr$]

Thus in effect

making each month's fee currently deductible. Same effect as capitalizing the total
and then amortizing same.