What is long-term gain for commercial buildings when long-term gain on collectible sis 28% and ordinary income rate is 35%?
CREATE TABLE "regular_and_capital_gains_tax_rates_for_" (
  "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
);
SELECT "long_term_gain_on_commercial_buildings" FROM "regular_and_capital_gains_tax_rates_for_" WHERE "long_term_gain_on_collectibles"='28%' AND "ordinary_income_rate"='35%';