How to get second last row SQL Server

Many times we have seen interviewer asked how to get second height salary in Sql Server but now interview asked how to get second the last row in sql server

Table

So we can get second the last row using order by

SELECT TOP 1 * From

(select Top 2 * from record ORDER BY record_id DESC) x                    

ORDER BY record_id

Out-Put:-

Second last row with only one select in SQL Server

select * from record where record_id=(select max(record_id)-1 from record)

Out-Put:-