Form 1098 for 2019 - Box 2

For a rescindable (and 1098-reportable) closed-end mortgage transaction originated during 2019, what amount are you reporting in Box 2 - the balance as of the note date (zero) or the balance as of the date the rescission period expires (which is the date we are initially accruing interest)? Our Core vendor has opted for the former. Thanks in advance for your input.

Box 2. Outstanding Mortgage Principal
Enter the amount of outstanding principal on the mortgage
as of January 1, 2019. If you originated the mortgage in
2019, enter the mortgage principal as of the date of
origination. If you acquired the mortgage in 2019, enter
the outstanding mortgage principal as of the date of
acquisition.

Personally, I think they are idiots. Why would they be paying interest on a mortgage that has a $0 balance?

"enter the mortgage principal as of the date of origination."

I would argue that the loan isn't truly originated until the funds have been disbursed.