1. Tax Bracket less than or equal to 15 percent.

Long term: 0 percent; Short term: same as tax bracket.

2. Tax Bracket larger than 15 percent and less than 39.6 percent.

Long term: 15 percent; Short term: same as tax bracket.

3. Tax Bracket larger or equal to 39.6 percent.

Long term: 20 percent; Short term: same as tax bracket.