user: ### NOW ANSWER:
Question: What is long-term gain for commercial buildings when long-term gain on collectible sis 28% and ordinary income rate is 35%?
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 "Long-term gain on commercial buildings*" FROM "Table" WHERE "Long-term gain on collectibles" = '28%' AND "Ordinary income rate" = '35%';