Which of the following statements is correct with regard to unrecaptured 1250 gain ? Unrecaptured gain is :

Taxed at 28% capital gains tax rate or the taxpayer's lower tax rate, if applicable.

Taxed at 25% capital gains tax rate or the taxpayer's lower tax rate, if applicable.

Taxed at 15% capital gains tax rate or the taxpayer's lower tax rate, if applicable.

Taxed at 0% capital gains tax rate or the taxpayer's lower tax rate, if applicable.