44 Bytes.
Ip header 20 Bytes so Ip Data is 620 Bytes.
Maximum transmission unit is 200 bytes(20 B header). Therefore we need to fragment 600 Bytes of data into 4 fragments.
The Data bytes of 1st 2nd and 3rd fragments have 176 Bytes and last frame will contain 72 Byte data.
So, Total we need 4 fragments and the offset value for 3rd frame is 44 B.