The fact that you did not use a different lender means that you must add the remaining points from the first loan to any points on the second loan if applicable, then amortize those combined points over the life of the new loan. You can deduct an amount for each month, combine all refinanced points and enter that interest under 'other interest' in the rental section of your return.
The sale of the mortgage does not affect this process. If you later refinance with another and different lender, in that year you can expense the remainder of the points on the old loan.
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