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Not the last out.
Some umpires around here like to say the last out of the prior inning goes to second. That can get you in trouble too if the last out wasn't made by the player who last completed her turn at bat. For example:
R1 on second, R2 on first. B1 grounds to F5 who takes the force on R1 at third.
B1 should be the runner at second in the ITB.
Fun times for FED umpires who don't work ASA in the summer
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