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REPLY: It depends. Where did the foul take place? The basic spot is B's 20 since the final result of the play is a touchback. If the foul occurred behind the basic spot (likely) the penalty would be enforced from the spot of the foul. If the foul occurred beyond B's 20, then the penalty is enforced from B's 20--the basic spot. Remember, if the foul took place in B's end zone (behind the basic spot) it will result in a safety.
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Bob M.
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