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_60 (Id VARCHAR)
### Question:
What is the highest 1937 value that has a 1940 value over 126?
### Answer:
SELECT MAX(1937) FROM table_name_60 WHERE 1940 > 126