The offside rule is between the last two players, which is usually the goalkeeper and a defender, so people just think that being in front of the last field player is not offside.
But in this case, the goalkeeper has gone out, so the defender in the middle of the goal is furthest back, and the next defender circled in red marks the offside line.
This would seem to indicate the attacking player in the near side of the field to the camera is in an offside position. Is that correct, and why or why not?