If it is in the code, it isn’t a loophole. Why pay more than you really owe?
Tax laws are not written by members of the middle class. They are written by wealthy people who want to retain as much of their income as possible. Some of the many exemptions are put in there by politicians at the request of donors. Trump is very familiar with this system having paid prostitutes, excuse me, I mean politicians for their services. I really did not mean to offend any prostitutes out there.