Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: 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 )

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

### Accurate SQL ###

SELECT "Ordinary income rate" FROM table_55786 WHERE "Short-term capital gain rate" = '28%'