Closing Costs. Roll into the loan or pay out of pocket?

[Matt Moldenhauer]

So we're buying an investment property for $78,000. It was never brought up and I made a stupid assumption that closing costs would be paid by the seller. Wrong. Now we're on the hook for $2,700 in closing costs that we weren't expecting. We can pay it, thankfully, but what would be the smarter decision? Pay them and be done with it or roll it into the loan? Are there any tax benefits to one or the other? Thanks!