text: Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
  ### Context:
  CREATE TABLE table_name_32 (head_of_household VARCHAR, married_filing_jointly_or_qualified_widow_er_ VARCHAR)
  ### Question:
  Name the head of household for married filing jointly or qualified widow(er) being $137,051–$208,850
  ### Answer:
  SELECT head_of_household FROM table_name_32 WHERE married_filing_jointly_or_qualified_widow_er_ = "$137,051–$208,850"