-- [=====[ Option 1 ]=====]
SELECT TOP 1
TransID, [Date]
FROM #RNT1
ORDER BY [Date] DESC,
TransID DESC
-- [=====[ Option 2 ]=====]
SELECT TOP 1
TransID, [Date]
FROM #RNT1
WHERE [Date]= (SELECT Max([Date]) FROM #RNT1)
ORDER BY TransID DESC