Upfront PMI: Can it be paid at closing? - Zillow Real Estate Advice

Hello,
My gf & I are looking into several different options to finance a home and have been offered the 80/10/10 option, monthly PMI, and the upfront PMI.? We're still reviewing all the numbers and tax implications, but if we paid the upfront PMI:
1) Does it HAVE to be rolled into the loan or can we pay it out of pocket at closing?
2) If we are able to pay it out of pocket at closing, would the entire amount be tax deductible?

We're worried that if we have to roll it into the loan, we'd then come up with another 10% of that amount (granted it's not much but still a cost to consider). This is a Non-FHA if that makes a difference.

Source: http://www.zillow.com/advice-thread/Upfront-PMI-Can-it-be-paid-at-closing/462699/

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