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_name_42 ( ordinary_income_rate VARCHAR, short_term_capital_gain_rate VARCHAR )

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

### Accurate SQL ###

SELECT ordinary_income_rate FROM table_name_42 WHERE short_term_capital_gain_rate = "28%"