Thank you lexm5 and 如山. my is 39.5% and his has only 30k income.

Thank you lexm5 and 如山. my is 39.5% and his has only 30k income. My accounting did not answer my question, unless I pay him $200 per hour rate.  If the difference is only 5%, then for a 100k gain, there is not much difference.  But I thought that starting from this year, my capital gain is 28%, plus, 3.8% medicare tax. and ..... not sure.