Final answer:
The point estimate for the proportion of all students at the high school who regularly walk to school is 26%, as determined from the sample where 26 out of 100 students walk to school.
Step-by-step explanation:
The student conducts a simple random sample and finds that 26 out of 100 students regularly walk to school. The point estimate for the proportion of all students at the high school who regularly walk to school is the proportion observed in the sample. In this case, since 26 out of 100 students in the sample walk to school, the point estimate would be 0.26 or 26%. This percentage represents the best estimate of the true proportion of students who walk to school based on the sample data.