user: ### NOW ANSWER:
Question: What is the ordinary income rate when short-term capital gain rate is 28%?
Columns: ['Ordinary income rate', 'Long-term capital gain rate', 'Short-term capital gain rate', 'Long-term gain on commercial buildings*', 'Long-term gain on collectibles']
Types: ['text', 'text', 'text', 'text', 'text']
Sample row: ['10%', '0%', '10%', '10%', '10%']
SQL:

assistant: SELECT "Ordinary income rate" FROM "Table" WHERE "Short-term capital gain rate" = '28%';