The number of beats per second is given by the difference in frequencies of the two tuning forks:
\[
\text{Beats per second} = |f_1 - f_2|
\]
where \(f_1 = 260 \, \text{Hz}\) and \(f_2 = 256 \, \text{Hz}\).
\[
\text{Beats per second} = |260 - 256| = 4 \, \text{beats/s}
\]
Now, when the frequencies of the sources are close but not exactly equal, destructive interference occurs at the beat minima, which happens when the sound waves are out of phase.
Thus, the number of beats heard is 4 beats/s, and destructive interference occurs at the beat minima.
Final answer
Answer: \(\boxed{4 \, \text{beats/s, Destructive interference}}\)