CREATE TABLE table_55786 ("Ordinary income rate" TEXT, "Long-term capital gain rate" TEXT, "Short-term capital gain rate" TEXT, "Long-term gain on commercial buildings*" TEXT, "Long-term gain on collectibles" TEXT)

What is the ordinary income rate when short-term capital gain rate is 28%?
SELECT "Ordinary income rate" FROM table_55786 WHERE "Short-term capital gain rate" = '28%'
SELECT "Ordinary income rate" FROM "table_55786" WHERE "Short-term capital gain rate" = '28%'