[@mr.terzaghi8820]

Question no..40
For 260 it'll be divided by 10 ....hence 26
And it's counted from magnetic bearing so Left comes first, then centre and then right.
Hence 26 L, 26 C, 26 R

[@civiltubeeducation]

Thanks for the well defined explanation, due to paucity of time this question demands such good explanation for students. Thank you.