Please read the following table in Markdown format and then answer the question according to the table. Table cells in one row are seperated by '|', and different rows are seperated by '
'.

Table:
| Game | Date | Opponent | Score | Location Attendance | Record |
| --- | --- | --- | --- | --- | --- |
| 28 | January 3 | at New Jersey Nets | W 95-85 | Continental Airlines Arena 14,310 | 17-11 |
| Game | Date | Opponent | Score | Location Attendance | Record |
| 29 | January 4 | vs New York Knicks | W 88-71 | Omni Coliseum 16,378 | 18-11 |
| 30 | January 7 | vs Phoenix Suns | W 105-103 (OT) | Omni Coliseum | 19-11 |
| 31 | January 9 | at Orlando Magic | W 97-92 (OT) | Orlando Arena 17,248 | 20-11 |
| 32 | January 11 | vs San Antonio Spurs | W 87-82 (OT) | Omni Coliseum 15,877 | 21-11 |
| 33 | January 13 | at Cleveland Cavaliers | W 93-79 | Gund Arena 14,565 | 22-11 |
| 34 | January 14 | vs Minnesota Timberwolves | W 95-93 | Omni Coliseum 14,032 | 23-11 |
| 35 | January 16 | vs Orlando Magic | W 78-67 | Omni Coliseum 16,378 | 24-11 |
| 36 | January 18 | vs Milwaukee Bucks | W 94-71 | Omni Coliseum 16,378 | 25-11 |
| 37 | January 20 | vs Charlotte Hornets | W 106-97 | Omni Coliseum 16,378 | 26-11 |
| 38 | January 21 | at Miami Heat | L 91-94 | Miami Arena 14,853 | 26-12 |
| 39 | January 24 | vs Washington Bullets | W 117-105 (OT) | Omni Coliseum 15,325 | 27-12 |
| 40 | January 25 | vs Boston Celtics | W 95-90 | Omni Coliseum 16,378 | 28-12 |
| 41 | January 28 | at Los Angeles Clippers | W 112-96 | Los Angeles Memorial Sports Arena | 29-12 |
| 42 | January 30 | at Utah Jazz | L 96-102 | Delta Center 19,911 | 29-13 |
| 43 | January 31 | at Vancouver Grizzlies | W 87-76 | General Motors Place 15,205 | 30-13 |
Question:
Which opponent has a 26-12 record?
Answer:
at Miami Heat