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  • MTU = maximum length of the IP datagram that can be encapsulated in an DLL frame.
  • IP datagram encapsulates transport layer segment.
  • And a segment encapsulates application layer data.

Now, MSS is an option field in TCP header. It is of 16 bits. In spite of the name it only defines the maximum size of the data, not the maximum size of the segment.

So, Solution:

1460 - 20 - 20 = 1420 Bytes.

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Transport layer packet size is MSS.Therefore we will substract IP header from MTU to set MSS.

Answer should be 1440B.
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https://www.google.co.in/?gws_rd=ssl#q=maximum+transmission+unit

A maximum transmission unit (MTU) is the largest size packet or frame, specified in octets (eight-bit bytes), that can be sent in a packet- or frame-based network such as the Internet. The Internet's Transmission Control Protocol (TCP) uses the MTU to determine the maximum size of each packet in any transmission.

Also, from Kurose-ROss book:

The MSS is typically set by first determining the length of the largest link layer frame that can be sent by the local sending host(the so-called maximum transmission unit MTU).

So, answer = 1460 - 20 -20 -26 = 1394

Answer:

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