In today's RESPA, I'd be inclined to say this is a cost of getting the home, not getting the loan so it doesn't go on the GFE.
As for the HUD, I'd put it on lines 105 and 405.
Then I'd reduce the amount being paid to the realtor on 704 and give the borrower the credit on 204.
of course this all changes as of 8/1/15 RESPA rules....