Accepted answer of Kapil is flawed, it will update more than one record if there are 2 or more than one records available with same timestamps, not a true top 1 query.
;With cte as (
SELECT TOP(1) email_fk FROM abc WHERE id= 177 ORDER BY created DESC
)
UPDATE cte SET email_fk = 10
Ref Remus Rusanu Ans:- SQL update top1 row query