The hand is only "part of the ball" for the purposes of determining a foul....and is only such when the contact with the hand is incidental to a play on the ball (a defender can't just whack someone's hand just becasue it is on the ball). It has no bearing on who touched the ball.
That said, I'm calling the OOB on B because I'm going to see his pinky finger making a slight brush on the ball as it is being batted away.
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