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Not sure what happened to the previous thread with this title, but I'll give my thought here.
By definition, a simultaneous foul occurs when "there is a foul by both teams which occurs at approximately the same time, but are not committed by opponents against each other."
It occurs when a foul is committed by each team. I know I'm reaching here, but that's the best I can do from the definition itself.
If that's the right way of reading it, then you offset the T's that match up and shoot the one that's left over.
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