CREATE TABLE table_name_32 (head_of_household VARCHAR(255), married_filing_jointly_or_qualified_widow_er_ VARCHAR(255))
Name the head of household for married filing jointly or qualified widow(er) being $137,051–$208,850
    
SQL: SELECT head_of_household FROM table_name_32 WHERE married_filing_jointly_or_qualified_widow_er_ = "$137,051–$208,850"