Here given ip fragment offset = 32
We know :
IP fragment offset = no of data bytes / 8 ..As 1 offset = 8 bytes is convention
So offset values before the present ip packet = 0-31
So data size = 32 * 8 bytes
= 256 bytes
And by default header size = 20 bytes
So datagram size of preceeding datagram(packet) = 256 + 20
= 276 bytes
Hence 276 bytes should be correct answer..