Which of the following statements about IPv4 fragmentation is/are TRUE?

IPv4 Fragmentation in GATE CS is tested through a balanced mix of quantitative fragmentation calculations and conceptual questions regarding packet forwarding semantics. Numerical items focus on calculating the number of fragments and last fragment sizes across single or multi-hop links with varying MTUs, strictly enforcing the 8-byte offset boundary rule. Conceptual items assess router-level operations, identifying where fragmentation happens (source and intermediate routers), where reassembly occurs (destination host only), and transport layer interactions (UDP/TCP header placement and segment-level retransmission).