CREATE TABLE table_55787 ("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 long-term gain for commercial buildings with a short-term capital gain rate of 15%?
SELECT "Long-term gain on commercial buildings*" FROM table_55787 WHERE "Short-term capital gain rate" = '15%'
SELECT "Long-term gain on commercial buildings*" FROM "table_55787" WHERE "Short-term capital gain rate" = '15%'