Internet Header Length (is a multiple of 32 bits or 4 bytes) $ = \textsf{HLEN} \times 4 = 15 \times 4 = 60.$ Payload size $ = 300-60 = 240.$ Offset (scaling is $8$ bytes) $ = 200 \times 8 = 1600.$ So, sequence number of first byte, $a = 1600.$ Sequence number of last byte, $b = 1600 + 240 - 1 = 1839.$ $a + b = 1600+1839 = 3439.$
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