Issue costs (APV)

Hello sir! in each and every question the model answers in the Kaplan kit, seems to follow a different approach on how to calculate Issue costs in financing side effects for instance:

1) in the question TIPPLETINE CO (MAR/JUN 18) The question stated that “Issue costs for the subsidized loan and convertible loan notes would be paid out of available cash reserves” but in the model answer the issue costs were calculated as:
Debt: ($30,600,000/0.96) = $31,875,000
Debt issue costs: $31,875,000 × 0.04 = $1,275,000
This was also the case for AMBERLE CO (DEC 18)

2)But in another question ROBSON CO (MAR/JUN 21), it was also stated “issue costs are
payable out of available cash reserves” this time the model answer calculated issue costs as:
$100m × 0.02 = $2,000,000
Note: issue costs are payable out of cash reserves, so the finance does not need to be
grossed up

This is just incredibly confusing as to what the right approach is the second one made sense to me, but the examiner has done the first approach in so many questions. Also, one other thing I have issue within study hub if the issue costs were grossed up the interest expense was also calculated on the gross amount, but this is also ignored in all the questions I have attempted so far.