You can't determine where to put the runners by using the award for throwing the ball into DBT, since the defense did not do that. I'm not penalizing the defense for what they didn't do.
Although the runners cannot advance on a dead ball, they can be awarded bases during a dead ball. Had the play not been killed, they would have advanced on the overthrow.
So I agree with Randy: specifically, I'd give BR 2B and score the other two (R3 on the throw, R2 on the overthrow).
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Cheers,
mb
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