Mary Hall reports the following data from her 2015 tax return. Analyze the data and suggest tax planning ideas that she should consider

Salary	$150,000
Interest income	30,000
Qualified dividends	1,000
Total Adjusted Gross Income	$181,000

Note: The interest income is from a bank savings account earning 1%. The dividends are from utility stock paying 3 percent dividends.

Effective tax planning is closely tied to other areas of personal financial planning. The objectives of tax planning are to reduce, shift, or defer taxes so that the taxpayer gets maximum use of and benefits from the money he or she earns. Some of the more popular tax strategies include maximizing deductions, shifting income to relatives in lower tax brackets, investing in tax-exempt municipal bonds, setting up IRAs, and using other types of pension and retirement plans and annuities to generate tax-deferred income.

This is all the infromation that was given with this question, including seom passges from the PFIN book on effective tax planning. How is this all applicable to Mary Hall?