I would say the TO first, then the shots. Thinking about it, white calls a TO with none left. Whistles blows, Timeout White. Players start going to the benches, you report the TO to the table they tell you white has none left. Players are already in the huddle or to the team area by now, so it seems smoother to the flow to let them stay there or keep going, signal the T for excessive TO so both coaches know it, finish the TO and shoot the free throws.
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