Adding a clickable item of a record in SharePoint

RLSid17 Best SharePoint out of the box way will be to use lookup column for INC number. Lookup columns are by default clickable and takes you to respective list item in another list.

Check:

1. Create list relationships by using lookup columns 
2. How to link lists from Microsoft Lists using a lookup column in Power Apps 

If you don't want to use lookup columns, you can use JSON column formatting as suggested by DaveMehr365 .

Here's the Microsoft official documentation related to converting text fields to hyperlinks: Turn field values into hyperlinks (basic) 

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