CREATE TABLE table_name_61 (married_filing_jointly_or_qualified_widow_er_ VARCHAR, head_of_household VARCHAR)

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_name_61 WHERE head_of_household = "$117,451–$190,200"
SELECT "married_filing_jointly_or_qualified_widow_er_" FROM "table_name_61" WHERE "$117,451–$190,200" = "head_of_household"