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In NCAA, direct technicals are always (?) shot first, then play is resumed at the POI. So, in your play, B shoots the FTs for the T, then resume with A's FTs for B's foul (with players on the line).
If the T had been intentional of flagrant, then A shoots first, followed by B, but it doesn't really matter since B will get the ball back for a throw-in as part of the penalty for the T.
In FED, FTs are always(?) shot in the order of occurrence.
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