select Top 1 department, max(incentive_amount) as incentive_amount from tbl_employee inner join tbl_incentives on employee_id = employee_ref_id Group by department
select TOP 1 department, max(incentive_amount) as incentive_amount from tbl_employee inner join tbl_incentives on employee_id = employee_ref_id Group by department Order by max(incentive_amount) DESC
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