Given:
Total IP packet size = 4404 bytes
IP header size = 20 bytes
Payload data size = 4404−20=4384 bytes
The maximum payload capacity per fragment is 1500−20=1480 bytes (which is a multiple of 8, as required for fragmentation offset: 1480/8=185).
Let us trace the fragments:
Fragment 1:
Data bytes: 0 to 1479 (1480 bytes)
Datagram length = 1480+20=1500 bytes
Fragment Offset = 0/8=0
Fragment 2:
Data bytes: 1480 to 2959 (1480 bytes)
Datagram length = 1480+20=1500 bytes
Fragment Offset = 1480/8=185
Fragment 3:
Remaining data: 4384−2960=1424 bytes (bytes 2960 to 4383)
Datagram length = 1424+20=1444 bytes
Fragment Offset = 2960/8=370
MF=0 (last fragment)
Thus, the third fragment has MF bit: 0, Datagram Length: 1444, Offset: 370, which matches (A).