It does not bother how data reaches Router B
A-------------------------------------------B-------------------------------------------C
2100 2120
20 Bytes removed as IP header
So data becomes 2100 B
Now as C has MTU of 400 so number of Packets = 2100/380 = 5.5
Take ceil
So answer is 6
What is the total IP overhead in the second network for this transmission?
6 packets
Per packet overhead = 20B
For 6 packets
120B
Try to visualise things
So answer becomes easier,
Many answers say 2110 is divided into 1200 and 900
But it hardly matters. We still have to send those 3 packets of 400B each at C so be it divided or 2100 as a data whole together.
But C will need 6 packets in the best, worst case.