| Id | A | B | C |
------------------
| 1  | 1 | 2 | 3 |

| Id | Column | Value |
------------------------
| 1  |    C   |   3   |

SELECT Id,
(SELECT Max(v)
FROM (VALUES (A), (B), (C)) AS value(v) having Max(v) > 65) as MaxValue
FROM [dbo].[MyTable]