HTKO applicability question.On which percentage rate will kick in HTKO for long term Capital gains on property. seems there are Two versions on that. Which one?

Raytam · ‎September 3, 2023

HTKO applicability question.On which percentage rate will kick in HTKO for long term Capital gains on property.
Seems there are two versions .One is US max taxes on 'that' income and other is 'Highest taxes rate' 39.60%. Which one please?