https://www.google.co.in/?gws_rd=ssl#q=maximum+transmission+unit
A maximum transmission unit (MTU) is the largest size packet or frame, specified in octets (eight-bit bytes), that can be sent in a packet- or frame-based network such as the Internet. The Internet's Transmission Control Protocol (TCP) uses the MTU to determine the maximum size of each packet in any transmission.
Also, from Kurose-ROss book:
The MSS is typically set by first determining the length of the largest link layer frame that can be sent by the local sending host(the so-called maximum transmission unit MTU).
So, answer = 1460 - 20 -20 -26 = 1394