Final answer:
The phrase 'at least $26,000' translates to the inequality x ≥ 26000, indicating that the salary will be $26,000 or more.
Step-by-step explanation:
The phrase 'My salary next year will be at least $26,000' translates to an inequality using the variable x. The phrase 'at least' means the salary could be $26,000 or more, which is represented by the inequality x ≥ 26000. Therefore, the correct answer is B. x ≥ 26000, which means next year's salary will be $26,000 or higher.