When is offset committed in KafkaListener.java in Springboot?

There are two parts to my question.

1. In below Springboot KafkaListener implementation when does offset get committed for offset strategy auto-offset-reset: latest and enable-auto-commit: true? Is it immediately after the message is received by the consumer or after the whole method implementing the KafkaListener has completed?

KafkaConsumer.java

@KafkaListener(topics = "${spring.kafka.consumer.topic}")
    public ResponseEntity<String> consume(String message) {
        log.info("Message recieved from Kafka topic {}", message); // offset committed HERE?
        KafkaResponse kafkaResponse = new Gson().fromJson(message, KafkaResponse.class);
        myBusinessService.processKafkaResponse(kafkaResponse);
        return new ResponseEntity<>("Successfully Received", HttpStatus.OK);// OR offset committed HERE?
    }

2. In application.yml for the below properties which statements are True/False/what's the correct answer?:

max-poll-records: 100
max-poll-interval-ms: 200000
enable-auto-commit: true 
auto-commit-interval: 3000
auto-offset-reset: latest
isolation-level: READ_UNCOMMITTED
fetch-max-bytes: 52428800

• Between auto-offset-reset: latest and auto-commit-interval: 3000 if the Kafka consumer breaks down before 3 seconds then no offset would be committed for any record processed during those 3 seconds?
• Between max-poll-interval-ms: 200000 and auto-commit-interval: 3000 Kafka consumer would surely be polling the broker after an interval of 200000 seconds even if the consumer hasn't finished committing the current batch of offsets in 3000 seconds?
• Between the combination of max-poll-records: 100 and fetch-max-bytes: 52428800 which would take a priority if 99th record has exceeded 52428800 bytes?

Thanks in advance!