The umpire simply changes his call, and places the runners where they would have been, in his judgment, had he not placed them in jeopardy (i.e. declared the BR out).
If the ball was dribbling around home, the umpire could judge the issue was moot, since the catcher would have (in his judgment) stepped on home for the force.
If the ball was rolling down the 1st base line, the umpire may judge the BR would have beat the throw, and one run would have scored.
I don't have my rule book with me today, but the rule is in Rule 10. (10-6-C if memory serves.)
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Tom
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