[wwcfoa43]

Excuse the perhaps simple question but I am new to the U.S. rules. Under NFL rules does the penalty for a foul get included before or after the determination for first down. (In Canada it is after if the distance is gained before the foul.)

Situation (NFL rules):

Team A 3rd and 10 at the A 20 yard line. Players A42 rushes the ball. Player A10 holds at the A 35 yard line and the ball goes dead at the A 40.

Is the result 3rd and 5 at the A 25 or is it 1st and 10 at the A 25?

Thanks.