Network $1: 2400\;\text{bytes}$ broken to $3$ IP packets of sizes $1000+20, 1000+20$ and $400+20.$ IP overhead $ = 60\;\text{bytes}$.
Network $2:$ Since its payload size is larger than that of Network $1,$ there is no additional fragmentation here. So, IP overhead of second network is same as that of first $ = 60\;\text{bytes}$.