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_60 ( Id VARCHAR )

### Question ###
What is the highest 1937 value that has a 1940 value over 126?

### Accurate SQL ###

SELECT MAX(1937) FROM table_name_60 WHERE 1940 > 126