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This is perhaps the ONLY instance where the defense is not screwed by an IW. I don't have my books to cite actual rules but since the whistle was blown with B in possession, they are the offended team. Since the pall was possessed, there are 2 options for B. Take the ball where it was blown dead or replay the down.
Under normal circumstances, you would ignore the IW and look to enforce the foul, as the foul trumps the whistle. In this case though, the foul is immaterial as B would decline the formation foul and take the result of the play (interception).
B 1/10 @ yd line where play was blown dead.
Hope you got it right.
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