Both candidates have used the tax provisions to write off a loss,Trump did it making investments…
Nick Tattersfield
91

Trump is a sociopath, with no sign of empathy for anyone else, no respect for the truth (or maybe he actually believes what he’d saying at the moment he says it, which would be worse), no care for obligations except other people’s to him, no respect for any rules (how many times did he interrupt Hilary and/or talk over her during her turn?), racist, xenophobic, massively sexist, a thief (all those people whom he stiffed on their work for him, someone who brags about his business acumen in avoiding taxes (thus shifting more of the load to the poor and middle-class), who has declared bankruptcy four times in 25 years (“We rate Fiorina’s statement Mostly True”*), who has little control of his temper and would have his finger on the “red button" that could trigger the end of civilization, … and that’s just the beginning of the list. That is far, far worse than anything or everything that Clinton has been accused of.

* http://www.politifact.com/truth-o-meter/statements/2015/sep/21/carly-fiorina/trumps-four-bankruptcies/, after evaluating both sides of the story.