Okay, well that does make him smart for taking advantage of the system. I would do the same if I were in that position. Why should I pay taxes if I can find a way to get out of them?
It's a fine attitude for a private citizen interested only in his own well-being. I imagine the man sitting back in his private jet, quite satisfied with the knowledge that his pilot and housekeeper are the ones paying for the military that secures his borders and the judges that decide his lawsuits.
A public servant, like the President, needs to have an "other people first" attitude, not a "me first" attitude. Trump has spent the last 70 years trying, with debatable success to make sure he gets his, and fuck everyone else. But we're supposed to believe this snake oil salesman has had a dramatic change of heart, and now he just wants what's best for the little guy.