这里有个pay point的例子，答案是不可以

https://ttlc.intuit.com/questions/4125010-i-paid-points-on-my-refinance-but-recieved-a-lender-credit-can-i-still-deduct-the-points

"you can only deduct the points you actually paid, after taking into account the lender discount.  For example, if your points were $2000, and your other closing costs were $1000, and you received a $1500 discount from the lender, then your points deduction is $1500."