Actually it his accountants that have a feduciary responsibility to take advantage of those deductions. If they didn't, they would be guilty of malpractice.
They also have a obligation under penalty of perjury to declare that the information contained in the tax return is honest and accurate
So what are they supposed to do? prepare tax return that makes trump pay millions and unnecessary taxes?
That in itself would be a fraudulent tax return
Now Biden is out not coincidentally with commercials “contrasting” taxes paid by teachers and firefighters to make it look like this is all so unfair
The ad itself is what’s unfair is misleading and coordinated but typically dishonest by Biden, the New York Times and the left
they can’t be honest about anything