Well I know the replay angle was not the best to determine whether the call was correct, but I've replayed it quite a few times and the call still bothers me. First, the referee announced the wrong player number on the call. If that was actually the player that the official ruled to be offsides then the call was absolutely incorrect.
Now, the player above him (on your screen) was a tad closer and is where the judgement lies. He possibly had a toe or maybe a foot over the line when it was kicked but this is upon a frame by frame analysis which I know we don't have when we're on the field.
In my opinion with the time remaining, the score, and the fact that Iowa would've still had some work to do to even tie the game...should have been a no call.
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