Flip what I said two posts above. Just re-read my own words.
Less than 2 outs, if play is made on runner, and he is safe, this is the base he is returned to when enforcing INT.
If 2 outs, same ruling, just can't have runs score if 3rd out is on B/R before he reaches first or on a force play elsewhere in the infield.
Most of the time this will happen home to first but theoretically it could happen at any base. Just not plausible.
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