CREATE TABLE table_54818 ("Marginal Ordinary Income Tax Rate" CLOB, "Single" CLOB, "Married Filing Jointly or Qualified Widow ( er ) " CLOB, "Married Filing Separately" CLOB, "Head of Household" CLOB)

Name the head of household that has married filing separately of $104,426 $186,475
SELECT "Head of Household" FROM table_54818 WHERE "Married Filing Separately" = '$104,426–$186,475'
SELECT "Head of Household" FROM "table_54818" WHERE "Married Filing Separately" = '$104,426–$186,475'