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Canadian Ruling
In Canada, a fumble into the end zone last touched by B is treated as an interception in the end zone. Batting the ball forward is an offside pass by B which is not in itself a foul though it does in this case carry a penalty. The penalty for an offside pass by B in their end zone would be treated the same way as if B were tackled at that spot. So whether or not A accepts the penalty for the B offside pass, the result would be Team B possession 1st and 10 at the B 20 yard line.
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