1) Do you give a T to B1 for her unsportsmanlike act even though you didn't see it?
Nope. If you don't see it, don't give one. However, if it was so loud and blatant that the entire gym knew what happened . . . you may be able to swing it. Be careful though. Also of note, since the coach was notified, she is now bench personnel, which means what you give to the player now goes to the coach as well (indirect). Bet the coach gets the point then. 
2) Do you give a T to the coach for his comment to B1?
I would leave it alone. Don't have rabbit ears. JMO