65
1) To find that, we need to write an equation:
[tex]x(0.4)=26[/tex]Note that we rewrote that 40% as 0.4.
2) Now, let's solve it
[tex]\begin{gathered} x0.4=26 \\ \frac{0.4x}{0.4}=\frac{26}{0.4} \\ x=65 \end{gathered}[/tex]3) So the 26 is 40% of 65