My 20 year old daughter has a trust fund that was set up for her when her mother ped away?

Her aunt has been the executor(?) of her fund, dispensing cash to her for college as she needed it.The question is, she is about to turn 21 and her aunt told her she can take withdraw her money and take it over herself, but she will have to pay taxes on it,in the area of 15,ooo dollars. Would she be better off to leave it where its at, and use it as she needs it? Or get it out and start saving/investing (with my help) on her own.