A taxpayer pays $22\%$ on the federal return for their ordinary income $($including some short$-$term capital gains$)$ and $15\%$ on some long$-$term capital gains. Assuming that the income is equally taxable to California and that the California ordinary income tax bracket for the same taxpayer is $9\mathrm{.}3\%$; What rates are going to be used for taxing the long$-$term capital gains for the State?

A: $0\%.$ LTCG rates in the $9\mathrm{.}3\%$ bracket are zero for those gains.

B: $9\mathrm{.}3\%$ on all income that qualifies in that bracket. The State doesn't give preferential treatment to capital gains.

C: $1\%.$ The LTCG rates for all gains are a single percentage point.

D: $4\%.$ LTCG rates are two brackets lower for long$-$term gains.