correct answer is 350 ..
We have to send a data of 4000 bytes
While MTU of given network is 1400 bytes and we know in the fragment offset we have the Scaling factor of 8 means,
In fragment offset we will have count oof how much 8 bytes of data is ahed of current one ..
So one I/P will have 1400/8=175 pieces of 8 Bytes ..
So 4000 bytes need 4000/8 = 500 pieces
to send 500 pieces we need 3 I/P packest as 500/175= 2.9
Now in last / 3rd packet we will have 175 + 175 (8 bytes pieces) = 350.
So fragment offset value is 350 for the last fragment.