Your analysis of where DPI would be assessed is correct except on a scoring play. The penalty for a foul by the defense on a scoring play may be assessed at the succeeding spot. A is allowed to decline the penalty but they can also accept it on the try. And then if B commits DPI on a successful try then they can put that penalty on the kick off. 8-2-2, 8-3-5, 8-4-3.
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