In what order are capital gains subject to the 15%, 25%, and 28% capital gains included in taxable income in the determination of the tax liability?

Question

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The Answer is Taxpayers' capital gains that are subject to different rates must be included in the following order in taxable income: 25% asset capital gains are included first, 28% asset capital gains are included second, and 15% asset capital gains are included last.

In What Order Are Capital Gains Subject to the 15