What is best way for college kiddo to lower tax amount? upcoming freshman has 20K in scholarships in excess of tuition and fees. Should she start an IRA with her cash?

she is a dependent, but has a large amount of cash coming back to her. (not loans).  What is the tax rate of a dependents on 25K (schollys +summer job) -- and what can she do to lower that. she doesnt need the money right now, nor in the foreseeable future . . .