CREATE TABLE table_name_40 (player VARCHAR, country VARCHAR, year_s__won VARCHAR)

What is Player, when Country is 'United States', and when Year(s) Won is '1976'?
SELECT player FROM table_name_40 WHERE country = "united states" AND year_s__won = "1976"
SELECT "player" FROM "table_name_40" WHERE "1976" = "year_s__won" AND "country" = "united states"