CREATE TABLE table_name_48 (long_term_gain_on_collectibles VARCHAR2, ordinary_income_rate VARCHAR2)

What long-term gain for collectibles coincides with ordinary income rate 15%?
SELECT long_term_gain_on_collectibles FROM table_name_48 WHERE ordinary_income_rate = "15%"
SELECT "long_term_gain_on_collectibles" FROM "table_name_48" WHERE "15%" = "ordinary_income_rate"