CREATE TABLE table_55785 ("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 long-term gain for commercial buildings when long-term gain on collectible sis 28% and ordinary income rate is 35%?
SELECT "Long-term gain on commercial buildings*" FROM table_55785 WHERE "Long-term gain on collectibles" = '28%' AND "Ordinary income rate" = '35%'
SELECT "Long-term gain on commercial buildings*" FROM "table_55785" WHERE "Long-term gain on collectibles" = '28%' AND "Ordinary income rate" = '35%'