user: ### NOW ANSWER:
Question: Which opponent has a 26-12 record?
Columns: ['Game', 'Date', 'Opponent', 'Score', 'Location Attendance', 'Record']
Types: ['text', 'text', 'text', 'text', 'text', 'text']
Sample row: ['28', 'January 3', 'at New Jersey Nets', 'W 95-85', 'Continental Airlines Arena 14,310', '17-11']
SQL:

assistant: SELECT "Opponent" FROM "Table" WHERE "Record" = '26-12';