Depends on the box.
Mine is a stock 260, with 34cc heads, and a spacer plate. The timing is slightly advanced passed stock (26 deg. ish)
I run an A-5 (newer stlye 39 psi) at 102%
With an A-63 (drag chip with 56 psi) I can run at 98%
I also have an A-48 (39 psi) that will also run at 102%
A stock 260, with stock heads, should be safe at around 99% with a 39 psi setup. I think that's where the usually came from the factory.