-- [=====[ 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