OCR2A = 104; // SET TOP COUNTER2 VALUE (FOR CTC)
I would change that slightly, to make it more portable:
#define F_IR 38000ul //IR frequency, in hz
OCR2A = F_CPU / F_IR / 2 - 1 /*104*/; // SET TOP COUNTER2 VALUE (FOR CTC) - assuming prescaler 1:1
No need to calculate that manually.