Final answer:
Capital gains are typically taxed at a lower rate compared to salary, interest, and tips, which are taxed as ordinary income at standard income tax rates.
Step-by-step explanation:
Amongst the options provided, capital gains are typically taxed at the lowest rate. Salary, tips, and interest are considered ordinary income and are taxed at standard income tax rates which are based on income brackets. On the other hand, long-term capital gains, which are profits from the sale of assets held for more than a year, are taxed at reduced rates which are generally lower than the rates for ordinary income. These lower rates are intended to encourage investment and economic growth. It is important to consider, however, that tax laws can be complex and may vary by jurisdiction, and there can be additional rules and exceptions that apply.