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Taking the ball at the 37 is essentially declining the kick out of bounds penalty, so yes, sure, you can take the 5 for offside. You could not accept both fouls though.
What's this by bobo implying that you would stop a freekick if A went offside? Where do you get this notion? Of course you don't stop the kick - B can tack on the 5 or make A rekick.
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"Many baseball fans look upon an umpire as a sort of necessary evil to the luxury of baseball, like the odor that follows an automobile." - Hall of Fame Pitcher Christy Mathewson
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