text: Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
  ### Context:
  CREATE TABLE table_name_42 (ordinary_income_rate VARCHAR, short_term_capital_gain_rate VARCHAR)
  ### Question:
  What is the ordinary income rate when short-term capital gain rate is 28%?
  ### Answer:
  SELECT ordinary_income_rate FROM table_name_42 WHERE short_term_capital_gain_rate = "28%"