Points financed as acquisition debt

[pat]

I was provided a 2019 settlement statement from a new client that reports an amount of points that were financed into the first loan balance when their home was purchased. The 2019 1098 did not report points and the 2019 return did not amortize any portion of these points. The loan was refinanced in 2020 with a different lender. 

1. Should the financed points have been amortized starting in 2019? Less than $600/year - certainly not worth amending 2019 if these were deductible.

2. Can the balance of the points be written off on the 2020 return? If so, should I exclude the amount that should have been amortized in 2019 or deduct the full amount in 2020?

3. I am adding: Do I have to do a change in accounting method to fully deduct the points in 2020 if the 2019 return is not amended?

TIA

[pat]

I am bumping this up because I can use the help...

TIA