A taxpayer filing as a single has $$25,600$ of taxable income included in gross income is a $1099-$INT with box one interest income of $$5000,$ tax exempt interest of $$3000,$ and interest on the US savings bonds of $$1200$ Additionally, the taxpayer has a $1099-$DIV with dividends income of $$3000$ of which $$2000$ is qualified dividends, and capital gains distributions of $$500$ Is the following statement accurate about this scenario true or false the capital gain distribution will be taxed at their ordinary tax rate