Corrct Option: C (Remember:UDP header or TCP header is added from TL while sending the packet to the NL, and IP header is added On NL while sending the packet from NL to the DLL ).
It means if Segmentation has to be done, then segmentation will be done then UDP Header or TCP Header will be added to send the packet for NL.
Hence: in this question Fragmentation has to be done, then total MTU is 1500 (including IP header of 20B), so while fragmentation we will subtract IPH.