While the ISP assigned 196.26.4.0/26, it doesn't mean the user has to use all the IP ranges. In this case, the given assignable IP range is 196.26.4.1 to 196.26.4.62. The user chose to use CIDR of 27 instead of 26 which give assignable IP range of 196.26.4.1 to 196.26.4.30 which evidently within the given range. The gateway on other hand is 196.24.4.1, a completely different subnet.