Loan Origination Fees:
Yes. The term “points” is used to describe certain charges paid or treated as paid, by a borrower to obtain a home mortgage. Points also may be called loan origination fees, maximum loan charges, loan discount, or discount points.
Construction Fee:
No. If you build property or have assets built for you, your expenses for this construction are part of your basis. Please view page 4, IRS Publication 551 for more information about this rule.
https://www.irs.gov/pub/irs-pdf/p551.pdf