CREATE TABLE table_20992 ("Year" FLOAT, "Starts" FLOAT, "Wins" FLOAT, "Top 5" FLOAT, "Top 10" FLOAT, "Poles" FLOAT, "Avg. Start" CLOB, "Avg. Finish" CLOB, "Winnings" CLOB, "Position" CLOB, "Team ( s ) " CLOB)

Name the poles for avg finish is 26.8
SELECT "Poles" FROM table_20992 WHERE "Avg. Finish" = '26.8'
SELECT "Poles" FROM "table_20992" WHERE "Avg. Finish" = '26.8'