ATM AAL3/4 uses fields Btag/Etag, BASize/Len, Type, SEQ, MID, Length, and CRC-10 to implement fragmentation into cells. IPv4 uses Ident, Offset, and the M bit in Flags, among others. What is the IP analog, if any, for each AAL3/4 field? Does each IP field listed here have an AAL3/4 analog? How well do these fields correspond?