WAN UDP 10000-20000 192.168.44.21 10000-20000 SIP Stream
Well, if you forward 10000 ports (out of 65535 possible), then the chances of Dnsmasq choosing a forwarded port (and hence not getting the reply from the upstream DNS server) are quite high.
Either reduce the size of that port range (usually just a handful of RTP ports are fine for VoIP devices, but make sure you configure the device accordingly), or change the range of ports available for random selection on the System: Advanced page to a dedicated range (e.g. 22000-64535).
Maybe we should try to come up with a way to avoid forwarded ports from being chosen by Dnsmasq...