The Time-to-Live (TTL) field in an IPv4 header is decremented by at least 1 at each router (network layer forwarding device) that processes and forwards the datagram.
Tracing the path from sender S to receiver R:
Router 1: Gateway connecting LAN L1 to ISP1 (decrements TTL: 32→31)
Router 2: Internal router within ISP1 (decrements TTL: 31→30)
Router 3: Border router of ISP1 (decrements TTL: 30→29)
Router 4: Border router of ISP2 (decrements TTL: 29→28)
Router 5: Internal router within ISP2 (decrements TTL: 28→27)
Router 6: Gateway router connecting ISP2 to LAN L2 (decrements TTL: 27→26)
From Router 6, the packet is delivered directly across LAN L2 to destination R without passing through any further routers.
Therefore, the maximum possible TTL when R receives the datagram is 32−6=26.