[SoGARef]

Unsportsmanlike fouls committed by both teams on the same down do not constitute offsetting fouls. Both are walked off and the resulting down would be 3rd and two for A at B's 32. The reason is that dead ball fouls do not offset the opponent's foul. While this particular play makes it seem silly to end up back at the same spot if there was a case where one team was within the half the distance to goal the mark off would not result in the ball being at the same spot as where the foul was committed. Also, the down and distance is not determined until all of the fouls have been administered. Therefore, A never obtained the line to gain under the administration of the penalty.