CREATE TABLE table_name_61 (married_filing_jointly_or_qualified_widow_er_ VARCHAR(255), head_of_household VARCHAR(255))
Name the married filing jointly or qualified widow(er) with head of household being $117,451–$190,200
    
SQL: SELECT married_filing_jointly_or_qualified_widow_er_ FROM table_name_61 WHERE head_of_household = "$117,451–$190,200"