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My take:
Blocking below the waist/illegal block (Rule 2-3-7) by A44.
This is not a chop block as it did not occur within the free blocking zone.
B's option to decline and give A a first down on the 50 or take the penalty from the point of the foul (assuming it was behind the 50)and repeat 1st down. It's a 15 yarder. Clock starts on the ready.
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