CREATE TABLE table_54816 ("Marginal Ordinary Income Tax Rate" TEXT, "Single" TEXT, "Married Filing Jointly or Qualified Widow ( er ) " TEXT, "Married Filing Separately" TEXT, "Head of Household" TEXT)

Name the married filing jointly or qualified widow(er) with head of household being $117,451 $190,200
SELECT "Married Filing Jointly or Qualified Widow(er)" FROM table_54816 WHERE "Head of Household" = '$117,451–$190,200'
SELECT "Married Filing Jointly or Qualified Widow(er)" FROM "table_54816" WHERE "Head of Household" = '$117,451–$190,200'