@MAC18 as you can see no one can say for sure whether the borrowing fees are deductible or not. there may be a ways to resolve this and
contact the IRS tax advocate in your state
or
request a private letter ruling. there are fees and you would likely need a pro to prepare it.
https://www.moneycrashers.com/private-letter-ruling-plr/
https://www.irs.gov/irb/2021-01_IRB#REV-PROC-2021-1
