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When you tack to 264M, plot your DR along the 264M course from your 1400 DR position.
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I'm a bit rusty on this stuff, but, why wouldn't you plot the second segment from the EP position (with leeway accounted for), rather than the DR position? ie: Magnetic heading indicated you should be in a certain spot by DR, but, knowing your boat you have 5 degrees of leeway, so a better estimate is that you are in a position that is 5 degrees leeward of your DR position.