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NCAA: Extend the period if B accepts the choice of enforcing their penalty and declining A's. Ball is put in play at the A14 on an untimed down. Likely a field goal will be attempted. There's no change in Team A options that I am aware of. They can decline Team B's foul, but that would put the ball at the 3 and we'd still have an untimed down.
This is one of those weird rules where B actually helped itself by committing a foul. Had they not committed one, the only way to extend the period was to give A back the ball and accept their foul. NCAA needs to rethink offsetting fouls.
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