IP packet length is given $4404$ which includes ip header of length $20$
So, data is $4384$.
Now, router divide this data in $3$ parts
$1480\quad 1480\quad 1424$
After adding ip header in last packet size is: $1444$ and since its the last packet therefore $MF =0$
And offset is $\dfrac{2960}{8}=370$
Correct Answer: $A$