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Last Action Rule

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One of my friend Applied H1 Extension and H4 (COS from H1 to H4 ).

First USCIS Approved H4 valid from Nov 12, 2019 to May 5, 2022 with notice date as Feb 26,2020)

Later USCIS Approved H1B valid from  Aug 19, 2019 to Aug 13, 2022 with notice date as 3/12/2020

Does last action rule is applied on Notice date or Effective date. 

Trying to understand on which status my friend is on now




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