CREATE TABLE table_name_32 (head_of_household VARCHAR, married_filing_jointly_or_qualified_widow_er_ VARCHAR)

Name the head of household for married filing jointly or qualified widow(er) being $137,051 $208,850
SELECT head_of_household FROM table_name_32 WHERE married_filing_jointly_or_qualified_widow_er_ = "$137,051–$208,850"
SELECT "head_of_household" FROM "table_name_32" WHERE "$137,051–$208,850" = "married_filing_jointly_or_qualified_widow_er_"