Give you a statement and table with its title in Markdown format, please determine whether the statement is supported or refuted by, or is unrelated to the table. It'a binary classification problem, you should choose the answer between supported and refuted. Table cells in one row are seperated by '|', and different rows are seperated by '
'.

Table:
| ordinary income rate | long - term capital gain rate | short - term capital gain rate | long - term gain on commercial buildings | long - term gain on collectibles |
| 10% | 0% | 10% | 10% | 10% |
| 15% | 0% | 15% | 15% | 15% |
| 25% | 15% | 25% | 25% | 25% |
| 28% | 15% | 28% | 25% | 28% |
| 33% | 15% | 33% | 25% | 28% |
| 35% | 15% | 35% | 25% | 28% |
Title:
none
Statement:
when the short - term capital gain rate at 28% , the ordinary income rate will also be at 28%
Answer:
supported