Commercial Line of Credit & interest - CPA question

[Michael King]

Hello BP, I have this question.

I'm looking to potentially obtain a commercial line of credit with an interest rate of 5%, per the bank. I would be getting it against one of my rentals which is owned outright. This is as an alternative to refinancing it with cash out, at similar (maybe 4.5%) rate. So the commercial line of credit has so far 2 things going for it - an alternative to refinance and therefore closing costs, and competitive interest rate. 

Now supposing I got the line of credit for say $100K and over the course of a year paid $5000 in interest, is that interest treated the same way as mortgage interest?

I did search the forums a little, but went down too many squirrel holes before I gave up. I appreciate anyone's answer.