It *MIGHT* qualify as Investment Interest on Form 4952 (which goes to Schedule A as an Itemized Deduction).
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-access/f4952_accessible.pdf">https://www.irs.gov/pub/irs-access/f4952_ac...>
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p550/ch03.html">https://www.irs.gov/publications/p550/ch03.html</a>
I don't see any way it could go on Schedule E.
