When giving the options to B, I would probably be as thorough as possible:
If you accept A's penalty, we'll have a double foul and replay the down for A
If you decline B's penalty, you'll get the ball at the A25 (assume 10-yard illegal block) IF A accepts your penalty. If they decline your penalty, the game will be over.
You don't let A decide before B decides but you let B know the full impact of their decisions.
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