Quote from carthrottle.com:
Unlike bhp, whp is the power output measured at the wheels. This is the information a dyno run provides and usually reads around *15 per cent less than the power measured at the engine (bhp) - this is because power is lost in the driveline (including clutch and transmission).
*Four-wheel drive cars lose between 20-25 percent of their quoted bhp figure because of the increased friction.
If you calculate that percentage of loss is 20%, that gets you to 152whp (for 190bhp).