4/15    Teresa Heinz's 2004 return:
        $2,338,000 primarily from dividends and interest
        $2,777,000 in tax-exempt interest income from state, municipal and
        other bonds.
        Total fed tax: $750,000
        Effective rate: 14.7%
        \_ How would you factor in the fact that she's subsidizing state,
           municipal, and other debt at a lower rate than would be earned
           by putting the money elsewhere?