Commercial funding question regarding taxable expenses

[James Mc Ree]

I am considering my first commercial loan. In round numbers, the 7 year loan comes with up-front expenses like these:

1. 1. $1,500 documentation fee
2. 2. $3,000 escrow security that is refunded at loan payoff
3. 3. $50 wire fee

All 3 are financed into the loan, so it's requested loan amount + $4,550 = total principal of loan.

Are all 3 tax expenses for this year if I get the loan this year? I am thinking #1 may have to be spread across 7 years, #2 may be an expense for this year, but maybe turns into revenue(?) at the end of the loan and #3 is an expense for this year. #2 Might also be no expense, as I didn't record expenses for paying escrow on my mortgages, just the actual taxes and insurance.

Any insightful thoughts out there on this?