My client refinanced his personal residence mortgage in 2019.  As part of the refi loan costs, he was required to purchase Mortgage Insurance.  The one-time premium was $5,066.00.  This did not appear on his 1098, only in the closing papers.  Can I declare this on Schedule A?  And if so, can I declare the entire amount, or do I have to spread it out over the length of the loan?