CREATE TABLE table_54817 ("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 separately for single of $0 $8,350
SELECT "Married Filing Separately" FROM table_54817 WHERE "Single" = '$0–$8,350'
SELECT "Married Filing Separately" FROM "table_54817" WHERE "Single" = '$0–$8,350'