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B is easy - it's a dead ball so whatever else happens doesn't matter. You'll enforce it from the succeeding spot.
A - clean hands rule. B can decline the holding, enforce the block in the back from the spot of the foul - first and ten for B from the 12 (then tack on the USC, first and ten from the 27). If B accepts the holding penalty, the fouls offset and you replay the down.
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