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Dead ball foul. Since time ran out, the penalty will enforced on the kickoff to start the second half.
Even if time did not run out, it would still be B's ball 1st and 10 at B's 8.
The foul occurred after A's failed attempt to make the line to gain on 4th down. Think of it this way: It is B's ball the instant A stepped out of bounds.
As for the untimed down: the period would only be extened untimed if there was a penalty accepted for foul which occurred during the play (except unsportsmanlike). Your play was over when the foul occurred (dead ball).
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