All of us with half a brain, take advantage of every legal tax deduction that is available to us.
There is nothing that is criminal, when we obey the tax laws and get a legal deduction.
The tax deduction system is, in the large view, a system of averaging. Gains are averaged against losses. Even the art of taxation itself has been described secularly as “getting the most feathers from the goose with the least hissing.”
The view that folks like Hillary is setting up as “fairness” is an artificial view. Almost as long as there has been taxation there has been averaging.