Deducting Origination Costs on Line of Credit

[Paul C.]

Does anyone know how you would deduct the costs of obtaining a line of credit?  For example, let's say I get a line of credit and I pay the following fees:

Attorney Fees: $500

Origination Fees: $750

Title Fees: $1,500

Could any of these fees be either deducted or capitalized when they're not associated with a specific rental property?  If so, what would be the proper way to do it?

Thanks in advance.