Canadian ruling
[In Canada amateur our ineligible numbers are 40's, 50's and 60's so I will assume that A40 is really A30 and is normally eligible.]
In (a) we have an inelegible receiver touching the pass which is a 10 yard penalty from PLS DR.
In (b) we have two fouls: ineligible receiver and illegal man downfield. Both carry the same penalty of 10 yards from PLS DR.
The down does not matter.
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