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Blocking foul by B. Contact occurred because B was 1)not entitled to the spot on the floor and 2)did not establish legal guarding position.
Remember, when A returns to the floor his arms come with him. His arms even go with him as he continues in the air toward the basket. When the contact occurred it is not A who initiated it but B did, therefore B's foul.
Don't complicate a textbook block (as you described) by over-analyzing it.
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