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This is a loose ball foul which occurred behind the basic spot, the previous spot (B's 35). Therefore the enforcement for a foul by the offense is the spot of the foul, A's 47. 1st and 43 from A's 32.
The trick in your question is that the play started in B's territory, and A81 was actually running backward when he fumbled. The ball may have been rolling forward at the time of the foul, but the overall effect was that the loose ball rolled backward to A's 45 before being recovered.
Is that what you intended?
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