Using the numbers [5, 45, 26, 99], create an equation that equals 61. You can use basic arithmetic operations (+, -, *, /) and each number can only be used once. Show your work in <think> </think> tags. And return the final equation and answer in <answer> </answer> tags, for example <answer> (5 + 2) * (99 / 45) = 61 </answer>.