You can't use POC for closing costs, anyhow, under TRID rules.
If, and ONLY if, the borrower actually brought in the payment for the closing costs before closing (the day before or earlier), you could show the costs as paid before closing, and the $150,000 as the cash due the borrower at closing. Otherwise the disclosures will show the borrower obtained the net amount.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8