How to display results starting from the 2nd record in a value set using a subquery?

Good afternoon,
I'm currently facing a limitation with a value set in Oracle Cloud ERP. I need the value set to display only the results starting from the second record. I’ve tried using Rownumber >1, but the output either shows unordered results or skips some entirely.

What SQL statement should I use to ensure that only the last 3 records are displayed properly, in order?
Also, is it possible to use a subquery inside a value set definition?

I’m attaching an image of my current attempt.

Thanks in advance for your help.