Here MTU is 100 which is required to be consider.
Which means 20+80.
Now, 200B data from application layer is coming, at TCP 20B of header is Added.
At Network Layer Also ip header is added, so, it becomes [20+220]B.
Fragmentation has to be done in Network B, three fragments are
[20+80] [20+80] [20+60]
efficiency = 200B/220+20*3 =0.76
Data Rate = 0.76* 512 Kbps (consider bottleneck BW)
=393.84Kbps