Discerning between alias, temp table, etc [SQL Server]

Question

In the code below, is SecondHighestSalary a column name or the name of a table? If it's the name of a table, is it a temp table or an alias, or something else?

select ( select distinct salary from employee order by salary desc 
offset 1 rows fetch next 1 rows only ) SecondHighestSalary;

Another example is below. What is e? Alias, table, column name, or something else?

select Max(Salary) as SecondHighestSalary from
(select Salary,
             rank() over (order by Salary desc) as 'rank' 
      from Employee
     ) e
where rank = 2

Answer 1

"SecondHighestSalary" is a column name. "e" is a derived table name.