We need the number of working days in a 31-day month that starts on a Wednesday, where every Sunday and the second Saturday of the month are holidays. Let's list out the calendar day by day and count the holidays directly, then check which option matches.
Counting the actual calendar confirms there are 5 holidays and 26 working days.
Therefore, the correct answer is 26.
The month has 31 days and day 1 falls on a Wednesday. We can assign each day a position in the week using modular arithmetic: counting Wednesday as position 0, Thursday as 1, Friday as 2, Saturday as 3, Sunday as 4, Monday as 5, and Tuesday as 6, the weekday of day \( n \) is given by \( (n - 1) \bmod 7 \). A day is a Sunday when \( (n - 1) \bmod 7 = 4 \), which happens at \( n = 5, 12, 19, 26 \), so there are exactly 4 Sundays. A day is a Saturday when \( (n - 1) \bmod 7 = 3 \), which happens at \( n = 4, 11, 18, 25 \), so the second Saturday falls on \( n = 11 \). That gives \( 4 + 1 = 5 \) holidays, so working days = \( 31 - 5 = 26 \). Let's check each option against this count.
Solving the weekday congruences directly gives exactly 4 Sundays and 1 second Saturday, 5 holidays in total, leaving 26 working days.
Therefore, the correct answer is 26.