No, while that may be your preferred option from a tax perspective, the rental portion of the points need to be amortized over the life of the loan (not the recovery period of the rental which is 27.5 years).
The most recent version of IRS Publication 527 states the following with regard to points:
Because points are prepaid interest, you generally can’t deduct the full amount in the year paid, but must deduct the interest over the term of the loan.
Below is a link to IRS Publication 527.
IRS Publication 527
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