IP get the data = TCP message + TCP header = 2000+20 = 2020
MTU is of 512 Byte = data + header
We have to do fragmentation on 2020 Byte of data.
first fragment = 488+20 and offset value 0
second fragment = 488+20 and offset value 488/8 = 61
third fragment = 488+20 and offset value 61+61 = 122
fourth fragment = 488+20 and offset value 122+61 = 183
fifth fragment = 68+20 and offset value 183+61 = 244
Length of the last IP fragment is 68+20 = 88
So the value of offset field in last fragment is 244