CREATE TABLE table_17260 ("Year" FLOAT, "Theme" TEXT, "Artist" TEXT, "Mintage  ( Proof ) " TEXT, "Issue Price  ( Proof ) " TEXT, "Mintage  ( BU ) [ clarification needed ]" TEXT, "Issue Price  ( BU ) [ clarification needed ]" TEXT)

What is the year that the issue price (bu) is $26.95?
SELECT "Year" FROM table_17260 WHERE "Issue Price (BU)[ clarification needed ]" = '$26.95'
SELECT "Year" FROM "table_17260" WHERE "Issue Price (BU)[ clarification needed ]" = '$26.95'