Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_name_61 (married_filing_jointly_or_qualified_widow_er_ VARCHAR, head_of_household VARCHAR)

### Question ###
Name the married filing jointly or qualified widow(er) with head of household being $117,451–$190,200

### Accurate SQL ###

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