Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
What is the ordinary income rate when short-term capital gain rate is 28%?

### Inputs:
table_name: table, 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']

### Response:
SELECT Ordinary income rate FROM table WHERE Short-term capital gain rate = 28%