delay_type
    0 = we have attempted to send the nav push, car is working.  We use this so that
        we can differntiate our state from the other two.
    1 = we have timed out for 60 seconds. We are waiting for 26 seconds before we
        send the button press/release. Other factors influence the actual button press.
    2 = attempting to set timer and time out - timer is for 60 seconds

  timeout_26_seconds
    true  = we have timed out for 26 seconds
    false = we haven't timed out for 26 seconds

  timeout_60_seconds
    true  = we have timed out for 60 seconds
    false = we haven't timed out for 60 seconds

  ignition
    true  = we have the car on (ignition on)
    false = we have the car off (ignition off)

  saw_button_push
    true  = we have seen the button push (only push telegram)
    false = we have not seen the button push (only push telegram)

  saw_button_release
    true  = we have seen the button release (only release telegram)
    false = we have not seen the button release (only release telegram)

// set if we have seen the ignition off iBus packet
void set_ignition_off() {
	ignition = false;
}

// set if we have seen the button push iBus packet
void set_nav_button_push() {
	saw_button_push = true;
}

// set if we have seen the button release iBus packet
void set_nav_button_release() {
	saw_button_release = true;
}

// set ignition on telegram, but don't forget to change the value of off
// !! multiple possible executions
void set_ignition_on() {
	ignition = true;

	// we have execute the 26 second timeout but the ignition was
	// not on, so we need to pick up the slack and perform the button
	// push/release and reset of variables
	if (timeout_26_seconds) {
		// We found out that we were too quick on the draw, wait for
		// 1 seconds then press button
		delay_type = 0; // need to turn off the main timer
		start_timer(DELAY_1_SECOND, push_button);
	}
}

// !! executed only once per cycle - remember that!
void _26_second_timeout() {
	// we need to signify that we've execute this function
	// also needed for verify and setting of saw_button_(push/release)
	timeout_26_seconds = true;

	// Now that we're done using the timer, move it back to looking for
	// 60 seconds
	delay_type         = 2;

	// if the ignition is on, then it's easy, push/release and reset
	if (ignition) {
		push_button();
	}

	// else variables look like this:
	// ignition           = false;
	// saw_button_push    = false;
	// saw_button_release = false;
	// timeout_26_seconds = true;
	// timeout_60_seconds = false;
	// delay_type         = 2;
}

// !! executed only once per cycle - remember that!
void _60_second_timeout() {
	ignition           = false; // ignition is off
	saw_button_push    = false; // unset button press
	saw_button_release = false; // unset button release
	timeout_26_seconds = false; // needs to be reset?
	timeout_60_seconds = true;  // only time it gets set to true is here !!
	delay_type         = 1;     // this means that we are going to be looking
	                            // for the 26 second delay
}

void push_button() {
	// They might have beaten us to it - not likely though
	if ( (!saw_button_push) && (!saw_button_release) ) {
		ibus_send_packet(button_push);
		ibus_send_packet(button_release);
	}

	// reset variables
	saw_button_push    = true;
	saw_button_release = true;
	timeout_26_seconds = false;
	timeout_60_seconds = false;   // this gets set in where you look for valid packets
	delay_type         = 2;       // this gets set in where you look for valid packets
}


...Your packet gathering loop...
.
.
// Here it looks like we've found valid data on the bus
if (delay_type == 2) {
	// Continuously set this timer
	start_timer(DELAY_60_SECONDS, 60_second_timeout);
} else if (delay_type == 1) {
	// We've timed out and we're starting back up again
	start_timer(DELAY_26_SECONDS, 26_second_timeout);

	// we've no longer timed out for 60 seconds at this point
	// it's the first executed statement after the start up and only
	// executed once because of the 'next' variable
	timeout_60_seconds = false;

	// so we don't go through this again, but not the 'delay_type == 2' either
	delay_type = 0;
}
.
.
...Your packet gathering loop...