CREATE TABLE table_54817 ("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 married filing separately for single of $0 $8,350
SELECT "Married Filing Separately" FROM table_54817 WHERE "Single" = '$0–$8,350'
SELECT "Married Filing Separately" FROM "table_54817" WHERE "Single" = '$0–$8,350'