To Kentref:
Dumbref is correct. Accepting A's liveball foul means the down remains the same, in this case 4th down (at the B30)and now an untimed down as part of the 1st half is needed. The deadball foul is measured from the succeeding spot, which because of the untimed down is the B30 , moving the ball beyond the line to gain to the B15, giving A possession beyond the line to gain and a 1st and 10.
Decling the penalty, leaves A at the B20 yardline, behind the line to gain. B's ball 1st and 10 from B20 is a moot point because the 2nd quarter is over. The succeeding spot is now the 2nd half kickoff for the deadball foul.
To Dumbref:
Your name really doesn't apply to you.
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