Question:  I want to know what is the ruling for answering the second Azan of the Jumuah khutbah?

Answer: Answering the second Azan before commencing the khutbah verbally is makruh. However, it can be given in mind without uttering it verbally. Additionally, if one did not answered the first Azan then, it can be answered verbally.

Reference: [1] Radd al Muhtar vol-1:371