Consider the first bit in a packet. Before this bit can be transmitted, all of the bits in the packet must be generated. This requires
$44 \times 8/(32 \times 103)$ seconds = $11$ milliseconds
The time required to transmit the packet is $44 \times 8(4 \times 106)$ seconds $=88$ microseconds.
Propagation delay = $19$ milliseconds.
The delay until decoding is $11$ milliseconds + $88$ microseconds + $19$ milliseconds $= 30.088$ milliseconds