I've read some conflicting information regarding capital gains tax. Is capital gains tax tiered? Here is a simple example:

Let's say ordinary income is 10k for a single person. The 10 to 15 percent tax bracket threshold for a single person is 37,500. Capital gains is 400k. I have read articles that say there is zero tax liability on capital gains if you are in the 10 to 15 percent tax bracket. I've also have been told this is not correct and that it would be tiered. Would the tax structure look like this:

-10k taxed as ordinary income

Capital Gain taxes on 400k (long term asset)

37,500 - 10k (ordinary income) would be 27,500. The first 27,500 of the capital gains would have zero tax liability. The remainder would be taxed at 15 percent (400,000-27,500= 372,500)

I spoke to a CPA briefly on the phone and he said I would be taxed a flat 20 percent. That doesn't make sense as it wouldn't be over the threshold to tax at 20 percent. I realize there are more tax implications such as medicare surcharge.