39. As we noted, the Consumer Financial Protection Bureau feels that almost all of the up-front costs that the consumer must pay to get a loan should be included as part of the “finance charge” and consequently factor into the quoted APR. Citicorp (a mortgage lender) argues that “the APR calculation includes interest that you will never pay and spreads the closing costs over too many years.” Consider the closing costs noted in Figure 22.2 (page 928). Which of these costs do you feel should be included as part of the fee for getting the loan and hence should be entered into the APR?